The Timing of Corporate Earnings Announcements
Beginning with Patell and Wolfson (1982), several papers have documented that earnings announcements made on weeks’ last day tend to contain worse earnings news than those made at other week days. One hypothesis is that opportunistic managers release earnings at times of decreased media attention t...
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Auteurs principaux: | , , |
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Format: | article |
Langue: | FA |
Publié: |
Shahid Bahonar University of Kerman
2013
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Accès en ligne: | https://doaj.org/article/f41b2c33794740268bc0848c0a5cfa20 |
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