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- Publisher Website: 10.1016/S0165-4101(02)00043-5
- Scopus: eid_2-s2.0-0036272219
- WOS: WOS:000177079600004
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Article: Voluntary disclosure of balance sheet information in quarterly earnings announcements
Title | Voluntary disclosure of balance sheet information in quarterly earnings announcements |
---|---|
Authors | |
Keywords | Capital Market Voluntary Disclosure |
Issue Date | 2002 |
Publisher | Elsevier BV. The Journal's web site is located at http://www.elsevier.com/locate/jae |
Citation | Journal Of Accounting And Economics, 2002, v. 33 n. 2, p. 229-251 How to Cite? |
Abstract | We investigate a pervasive voluntary disclosure practice-managers including balance sheets with quarterly earnings announcements. Consistent with expectations, we find that managers voluntarily disclose balance sheets when current earnings are relatively less informative, or when future earnings are relatively more uncertain. Specifically, balance sheet disclosures are more likely among firms: (1) in high technology industries; (2) reporting losses; (3) with larger forecast errors; (4) engaging in mergers or acquisitions; (5) that are younger; and (6) with more volatile stock returns. This is consistent with managers disclosing balance sheets in response to investor demand for value relevant information to supplement earnings. © 2002 Elsevier Science B.V. All rights reserved. |
Persistent Identifier | http://hdl.handle.net/10722/177896 |
ISSN | 2023 Impact Factor: 5.4 2023 SCImago Journal Rankings: 8.337 |
ISI Accession Number ID | |
References |
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Chen, S | en_US |
dc.contributor.author | Defond, ML | en_US |
dc.contributor.author | Park, CW | en_US |
dc.date.accessioned | 2012-12-19T09:40:44Z | - |
dc.date.available | 2012-12-19T09:40:44Z | - |
dc.date.issued | 2002 | en_US |
dc.identifier.citation | Journal Of Accounting And Economics, 2002, v. 33 n. 2, p. 229-251 | en_US |
dc.identifier.issn | 0165-4101 | en_US |
dc.identifier.uri | http://hdl.handle.net/10722/177896 | - |
dc.description.abstract | We investigate a pervasive voluntary disclosure practice-managers including balance sheets with quarterly earnings announcements. Consistent with expectations, we find that managers voluntarily disclose balance sheets when current earnings are relatively less informative, or when future earnings are relatively more uncertain. Specifically, balance sheet disclosures are more likely among firms: (1) in high technology industries; (2) reporting losses; (3) with larger forecast errors; (4) engaging in mergers or acquisitions; (5) that are younger; and (6) with more volatile stock returns. This is consistent with managers disclosing balance sheets in response to investor demand for value relevant information to supplement earnings. © 2002 Elsevier Science B.V. All rights reserved. | en_US |
dc.language | eng | en_US |
dc.publisher | Elsevier BV. The Journal's web site is located at http://www.elsevier.com/locate/jae | en_US |
dc.relation.ispartof | Journal of Accounting and Economics | en_US |
dc.subject | Capital Market | en_US |
dc.subject | Voluntary Disclosure | en_US |
dc.title | Voluntary disclosure of balance sheet information in quarterly earnings announcements | en_US |
dc.type | Article | en_US |
dc.identifier.email | Park, CW: acparkc@hku.hk | en_US |
dc.identifier.authority | Park, CW=rp01090 | en_US |
dc.description.nature | link_to_subscribed_fulltext | en_US |
dc.identifier.doi | 10.1016/S0165-4101(02)00043-5 | en_US |
dc.identifier.scopus | eid_2-s2.0-0036272219 | en_US |
dc.relation.references | http://www.scopus.com/mlt/select.url?eid=2-s2.0-0036272219&selection=ref&src=s&origin=recordpage | en_US |
dc.identifier.volume | 33 | en_US |
dc.identifier.issue | 2 | en_US |
dc.identifier.spage | 229 | en_US |
dc.identifier.epage | 251 | en_US |
dc.identifier.isi | WOS:000177079600004 | - |
dc.publisher.place | Netherlands | en_US |
dc.identifier.scopusauthorid | Chen, S=14044745200 | en_US |
dc.identifier.scopusauthorid | DeFond, ML=6602107693 | en_US |
dc.identifier.scopusauthorid | Park, CW=37062708100 | en_US |
dc.identifier.issnl | 0165-4101 | - |