English, Article edition: Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime Grace Chia-Man Hsu

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/107759
Physical Description
  • article
Language
  • English

Edition details

Title
  • Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime
Author
  • Grace Chia-Man Hsu
Physical Description
  • article
Notes
  • This study examines the relation between accounting earnings and the frequency of price-sensitive corporate disclosure under Australia's statutory continuous disclosure requirements. Despite low litigation threats and excepting loss-making firms, results show that firms with earnings declines (bad news) are more likely to make continuous disclosure than firms with earnings increases (good news). This suggests that market forces and regulators' scrutiny are sufficient to induce a 'bad news' disclosure bias. This study also examines the 'materiality' requirement under the continuous disclosure requirements and finds a positive relation between disclosure frequency and the magnitude of earnings news. The earnings-return correlation is positively associated with disclosure frequency for the financial services industry. Copyright (c) The Author. Journal compilation (c) 2009 AFAANZ.
  • RePEc:bla:acctfi:v:49:y:2009:i:2:p:317-339
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment