Purpose The purpose of this paper is to further the understanding of the determinants of
audit report lag, which is the number of days from a company's fiscal year-end to the date of …

No firm-specific performance measure is more widely reported, followed, and analyzed than
accounting earnings. Thus, although claims of incomplete initial stock price reactions to …

Ketepatan waktu dan tata kelola perusahaan dianggap sebagai faktor penting dan penting
yang mempengaruhi kegunaan informasi yang tersedia bagi pengguna eksternal. Tujuan …

We find that innovative efficiency (IE), patents or citations scaled by research and
development expenditures, is a strong positive predictor of future returns after controlling for …

Firms should disclose information on material cyber-attacks. However, because managers
have incentives to withhold negative information, and investors cannot discover most cyber …

We examine whether the level of trust in a country affects investors' perception and
utilization of information transmitted by firms through financial disclosure. Specifically, we …

This paper investigates whether stock prices reflect information about future earnings
contained in the accrual and cash flow components of current earnings. The extent to which …

We investigate whether managers “hide” bad news by announcing earnings during periods
of low attention, or by providing less forewarning of an upcoming earnings announcement …

This paper models effects of short-sale constraints on the speed of adjustment (to private
information) of security prices. Constraints eliminate some informative trades, but do not bias …

Evidence presented here is consistent with a failure of stock prices to reflect fully the
implications of current earnings for future earnings. Specifically, the three-day price …