The Effect of Earnings Recognition on Firm-Specific Information Variation

The Effect of Earnings Recognition on Firm-Specific Information Variation

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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,...

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Bibliographic Details
Main Authors:	Ji-Hye Park, Joong-Seok Cho
Format:	Article
Language:	English
Published:	EconJournals 2016-04-01
Series:	International Journal of Economics and Financial Issues
Online Access:	http://mail.econjournals.com/index.php/ijefi/article/view/1731

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