VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
نویسندگان
چکیده
منابع مشابه
Earnings Non-synchronicity and Voluntary Disclosure
Earnings non-synchronicity captures the extent to which firm-specific factors determine a firm’s earnings, and has important implications to a firm’s information environment. Prior research shows that high earnings non-synchronicity impedes corporate outsiders’ information processing. Given managers generally possess superior information about their firms’ unique operating and reporting strateg...
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ژورنال
عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan
سال: 2020
ISSN: 2615-2223,2088-0685
DOI: 10.22219/jrak.v10i1.11080