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, we adopt st...
| 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 |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/31978/352449?publisher=http-www-cag-edu-tr-ilhan-ozturk |