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The Dark Side of Low Financial Reporting Frequency: Investors' Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers
The Accounting Review ( IF 4.4 ) Pub Date : 2020-01-29 , DOI: 10.2308/tar-2017-0018
Salman Arif 1 , Emmanuel T. De George 2
Affiliation  

This paper examines how low financial reporting frequency affects investors' reliance on alternative sources of earnings information. We find that the returns of semi-annual earnings announcers (i....

中文翻译:

低财务报告频率的阴暗面:投资者对盈余新闻和过多信息溢出的依赖

本文研究了低财务报告频率如何影响投资者对替代收益信息来源的依赖。我们发现半年收益发布者的回报(i ....
更新日期:2020-01-29
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