The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports

Journal of Accounting and Economics

Volumn 43, Issue 2-3, 2007, Pages 181-217

  Butler, Marty ^a   Kraft, Arthur ^b   Weiss, Ira S ^c,d  

^a EMORY UNIVERSITY   (United States)

^b LONDON BUSINESS SCHOOL   (United Kingdom)

^c The Sanford C Bernstein Co Center for Leadership and Ethics   (United States)

^d UNIVERSITY OF CHICAGO   (United States)

Author keywords

Agency costs; Earnings timeliness; Information asymmetry; Regulation; Voluntary disclosure

Indexed keywords

EID: 34249052289     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2007.02.001     Document Type: Article

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