Access the full text.
Sign up today, get DeepDyve free for 14 days.
A. Chambers, S. Penman (1984)
Timeliness Of Reporting And The Stock-Price Reaction To Earnings AnnouncementsJournal of Accounting Research, 22
Connie Becker, Mark Defond, J. Jiambalvo, K. Subramanyam (1998)
The Effect of Audit Quality on Earnings ManagementContemporary Accounting Research, 15
P. Healy (1996)
Discussion of a market-based evaluation of discretionary accrual modelsJournal of Accounting Research, 34
(1992)
Earnings Management and the Corporate AMT
David Guenther (1994)
Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax ReformAccounting review: A quarterly journal of the American Accounting Association, 69
Patricia Dechow, Richard Sloan, A. Sweeney (1994)
DETECTING EARNINGS MANAGEMENTAccounting review: A quarterly journal of the American Accounting Association, 70
J. Francis, Donna Philbrick, K. Schipper (1994)
SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURESJournal of Accounting Research, 32
M. Moore (1973)
Management Changes And Discretionary Accounting DecisionsJournal of Accounting Research, 11
Robert Holthausen, D. Larcker, Richard Sloan (1995)
Annual bonus schemes and the manipulation of earningsJournal of Accounting and Economics, 19
(1986)
Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders
A. Sweeney (1994)
Debt-covenant violations and managers' accounting responsesJournal of Accounting and Economics, 17
Patricia Dechow, Richard Sloan (1991)
Executive incentives and the horizon problem: An empirical investigationJournal of Accounting and Economics, 14
William Kross, Douglas Schroeder (1984)
An Empirical-Investigation Of The Effect Of Quarterly Earnings Announcement Timing On Stock ReturnsJournal of Accounting Research, 22
John Friedlan (1994)
Accounting Choices of Issuers of Initial Public OfferingsContemporary Accounting Research, 11
Shiing-wu Wang, Jerry Han (1997)
Political Costs and Earnings Management of Oil Companies in the 1990 Persian Gulf CrisisThe Accounting Review, 73
Ron Kasznik, B. Lev (1995)
To warn or not to warn: Management disclosures in the face of an earnings surpriseAccounting review: A quarterly journal of the American Accounting Association, 70
M. McNichols, G. Wilson (1988)
Evidence of Earnings Management from the Provision for Bad DebtsJournal of Accounting Research, 26
Mark Defond, K. Subramanyam (1998)
Auditor changes and discretionary accrualsJournal of Accounting and Economics, 25
O. Moses (1987)
INCOME SMOOTHING AND INCENTIVES: EMPIRICAL TESTS USING ACCOUNTING CHANGES, 62
Kevin Murphy, J. Zimmerman (1993)
Financial performance surrounding CEO turnoverJournal of Accounting and Economics, 16
H. DeAngelo, L. Deangelo, Douglas Skinner (1994)
Accounting choice in troubled companiesJournal of Accounting and Economics, 17
Brett Trueman (1990)
Theories of earnings-announcement timingJournal of Accounting and Economics, 13
Joy Begley, Paul Fischer (1998)
Is there Information in an Earnings Announcement Delay?Review of Accounting Studies, 3
(1972)
The Financial Bath: Is it Common?
(1972)
The Financial Bath: Is it Common?' MSU Business Topics
Mark Defond, J. Jiambalvo (1994)
Debt covenant violation and manipulation of accrualsJournal of Accounting and Economics, 17
L. Deangelo (1988)
Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests☆Journal of Accounting and Economics, 10
Douglas Skinner (1994)
WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWSJournal of Accounting Research, 32
(1986)
Positive Accounting Theory (Prentice
J. Jones (1991)
Earnings Management During Import Relief InvestigationsJournal of Accounting Research, 29
(1989)
Commentary on earnings management
Richard Sloan (1998)
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future EarningsThe Accounting Review, 71
J. Ronen, S. Sadan (1981)
Smoothing income numbers : objectives, means, and implications
(1986)
Labor Union Contract Negotiations and Accounting Choices
(1982)
Timeliness of Annual Earnings Announcements: Some Empirical Evidence
Diogenis Baboukardos, Gunnar Rimmel (2016)
Positive Accounting Theory
S. Perry, T. Williams (1994)
Earnings management preceding management buyout offersJournal of Accounting and Economics, 18
This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate ‘normal’ accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag.
Journal of Business Finance & Accounting – Wiley
Published: Jan 1, 2002
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.