Investors’ response on the deviation between quarterly and annual earnings
Despite the benefits of timely information, concerns have been raised on the reliability of the quarterly accounts. The occurrence of deviation between audited annual accounts and cumulative quarterly accounts indicates the misstatements in the latter. This study examines investors’ response tow...
| Main Authors: | , , , |
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| Format: | Article |
| Published: |
EDP Sciences
2017
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| Subjects: | |
| Online Access: | https://doi.org/10.1051/shsconf/20173407002 https://doi.org/10.1051/shsconf/20173407002 http://eprints.usm.my/37021/1/(Investors%E2%80%99_response_on_the_deviation)_shsconf_four2017_07002.pdf |