The Timing of Quarterly 'Pro Forma’ Earnings Announcements

Material TypeArticleLanguageEnglish
TitleThe Timing of Quarterly 'Pro Forma’ Earnings Announcements Author(S)Nerissa C Brown (Author)
Abstract  While some prior studies suggest that the timing of earnings announcements may reflect management's attempt to better inform investors, other studies suggest that managers opportunistically time their earnings releases in an effort to alter investors’ perceptions of firm performance. However, there is limited empirical evidence on the relation between earnings announcement timing and the manipulation of reported earnings ...Paginationp315–359
Journal TitleJournal of Business Finance & Accounting  
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