The Effect of Earnings Recognition on Firm-Specific Information Variation
We examine the relation between earnings recognition practices and firms' information environment. Using a sample of U.S. firms over the period 2000-2012, we investigate how earnings timeliness and smoothness affect firm information environment. To measure firms' information environment,...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2016-04-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://www.econjournals.com/index.php/ijefi/article/view/1731 |