메뉴 건너뛰기




Volumn 15, Issue 4, 2010, Pages 752-778

The new Form 8-K disclosures

Author keywords

Form 8 K; Regulation; SEC; Stock market response

Indexed keywords


EID: 78649632027     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-009-9114-7     Document Type: Article
Times cited : (151)

References (25)
  • 1
    • 0001579903 scopus 로고
    • Security returns around earnings announcements
    • Ball, R., & Kothari, S. P. (1991). Security returns around earnings announcements. The Accounting Review, 66(4), 718-738.
    • (1991) The Accounting Review , vol.66 , Issue.4 , pp. 718-738
    • Ball, R.1    Kothari, S.P.2
  • 2
    • 21844516070 scopus 로고
    • Differential price and volume reactions to accounting earnings announcements
    • Bamber, L. S., & Cheon, Y. S. (1995). Differential price and volume reactions to accounting earnings announcements. The Accounting Review, 70(3), 417-441.
    • (1995) The Accounting Review , vol.70 , Issue.3 , pp. 417-441
    • Bamber, L.S.1    Cheon, Y.S.2
  • 3
    • 0002072633 scopus 로고
    • The information content of annual earnings announcements
    • Beaver, W. (1968). The information content of annual earnings announcements. Journal of Accounting Research, 6(3), 67-92.
    • (1968) Journal of Accounting Research , vol.6 , Issue.3 , pp. 67-92
    • Beaver, W.1
  • 4
    • 54649085063 scopus 로고    scopus 로고
    • Is there information in an earnings announcement delay?
    • Begley, J., & Fischer, P. E. (1998). Is there information in an earnings announcement delay? Review of Accounting Studies, 3(4), 347-363.
    • (1998) Review of Accounting Studies , vol.3 , Issue.4 , pp. 347-363
    • Begley, J.1    Fischer, P.E.2
  • 5
    • 0001819765 scopus 로고
    • Post-earnings-announcement drift: Delayed price response or risk premium?
    • Bernard, V. L., & Thomas, J. K. (1989). Post-earnings-announcement drift: Delayed price response or risk premium? Journal of Accounting Research, 27, 1-48.
    • (1989) Journal of Accounting Research , vol.27 , pp. 1-48
    • Bernard, V.L.1    Thomas, J.K.2
  • 6
    • 0000909526 scopus 로고
    • Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
    • Bernard, V. L., & Thomas, J. K. (1990). Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics, 13(4), 305-340.
    • (1990) Journal of Accounting and Economics , vol.13 , Issue.4 , pp. 305-340
    • Bernard, V.L.1    Thomas, J.K.2
  • 7
    • 78649635806 scopus 로고    scopus 로고
    • Cost of 8-K rules could surpass Sarbanes-Oxley
    • Bernstein, D. (2004). Cost of 8-K rules could surpass Sarbanes-Oxley. International Financial Law Review, 23(5), 20-24.
    • (2004) International Financial Law Review , vol.23 , Issue.5 , pp. 20-24
    • Bernstein, D.1
  • 9
    • 0001945039 scopus 로고
    • Timeliness of reporting and the stock price reaction to earnings announcements
    • Chambers, A. E., & Penman, S. H. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47.
    • (1984) Journal of Accounting Research , vol.22 , Issue.1 , pp. 21-47
    • Chambers, A.E.1    Penman, S.H.2
  • 10
    • 0000321422 scopus 로고    scopus 로고
    • Earnings-based and accrual-based market anomalies: One effect or two?
    • Collins, D. W., & Hribar, P. (2000). Earnings-based and accrual-based market anomalies: One effect or two? Journal of Accounting and Economics, 29(1), 101-123.
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.1 , pp. 101-123
    • Collins, D.W.1    Hribar, P.2
  • 11
    • 58149497142 scopus 로고    scopus 로고
    • What drives the increased informativeness of earnings announcements over time?
    • Collins, D. W., Li, O. Z., & Xie, H. (2009). What drives the increased informativeness of earnings announcements over time? Review of Accounting Studies, 14(1), 1-30.
    • (2009) Review of Accounting Studies , vol.14 , Issue.1 , pp. 1-30
    • Collins, D.W.1    Li, O.Z.2    Xie, H.3
  • 12
    • 0001990677 scopus 로고
    • Security price response to quarterly earnings announcements and analysts' forecast revisions
    • Cornell, B., & Landsman, W. R. (1989). Security price response to quarterly earnings announcements and analysts' forecast revisions. The Accounting Review, 64(4), 680-692.
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 680-692
    • Cornell, B.1    Landsman, W.R.2
  • 13
    • 45149145986 scopus 로고
    • Cross-sectional variation in the stock market response to the announcement of accounting earnings
    • Easton, P., & Zmijewski, M. E. (1989). Cross-sectional variation in the stock market response to the announcement of accounting earnings. Journal of Accounting and Economics, 11(2-3), 117-142.
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.2-3 , pp. 117-142
    • Easton, P.1    Zmijewski, M.E.2
  • 14
    • 0031627265 scopus 로고    scopus 로고
    • Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods
    • El-Gazzar, S. M. (1998). Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods. The Accounting Review, 73(1), 119-129.
    • (1998) The Accounting Review , vol.73 , Issue.1 , pp. 119-129
    • El-Gazzar, S.M.1
  • 15
    • 0040884230 scopus 로고    scopus 로고
    • How effective is joint public and private monitoring? The case of the AICPA auditor change notification letter
    • Ettredge, M. L., Smith, D. B., & Stone, M. S. (2001). How effective is joint public and private monitoring? The case of the AICPA auditor change notification letter. Auditing: A Journal of Practice & Theory, 20(1), 29-43.
    • (2001) Auditing: A Journal of Practice & Theory , vol.20 , Issue.1 , pp. 29-43
    • Ettredge, M.L.1    Smith, D.B.2    Stone, M.S.3
  • 16
    • 78649634748 scopus 로고    scopus 로고
    • Shorting companies with unreliable financial statements
    • Feldman, R., Livnat, J., & Segal, B. (2008). Shorting companies with unreliable financial statements. Journal of Investing, 17(3), 6-15.
    • (2008) Journal of Investing , vol.17 , Issue.3 , pp. 6-15
    • Feldman, R.1    Livnat, J.2    Segal, B.3
  • 17
    • 0036017579 scopus 로고    scopus 로고
    • Has the information content of quarterly earnings announcements declined in the past three decades?
    • Landsman, W. R., & Maydew, E. L. (2002). Has the information content of quarterly earnings announcements declined in the past three decades? Journal of Accounting Research, 40(3), 797-808.
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 797-808
    • Landsman, W.R.1    Maydew, E.L.2
  • 18
    • 33645134749 scopus 로고    scopus 로고
    • Comparing the post-earnings announcement drift for surprises calculated from analyst and time series forecasts
    • Livnat, J., & Mendenhall, R. R. (2006). Comparing the post-earnings announcement drift for surprises calculated from analyst and time series forecasts. Journal of Accounting Research, 44(1), 177-205.
    • (2006) Journal of Accounting Research , vol.44 , Issue.1 , pp. 177-205
    • Livnat, J.1    Mendenhall, R.R.2
  • 19
    • 0002287578 scopus 로고
    • The effect of the information environment on the relationship between financial disclosure and security price variability
    • McNichols, M., & Manegold, J. G. (1983). The effect of the information environment on the relationship between financial disclosure and security price variability. Journal of Accounting and Economics, 5, 49-74.
    • (1983) Journal of Accounting and Economics , vol.5 , pp. 49-74
    • McNichols, M.1    Manegold, J.G.2
  • 21
    • 0030305319 scopus 로고    scopus 로고
    • Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes
    • Schwartz, K. B., & Soo, B. S. (1996). Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review, 71(4), 555-572.
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 555-572
    • Schwartz, K.B.1    Soo, B.S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.