Timeliness of annual report releases in relation to the direction and magnitude of earnings and share price evaluation : the case of Malaysia
This paper examines the relationship between the timing of earnings announcement and the direction and magnitude of earnings for more than 2482 firm-years in the Bursa Malaysia. The results confirm that CEOs time their earnings announcement based on the direction and magnitude of the unexpected earn...
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| Format: | Article |
| Language: | English |
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Sunway University College
2006
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| Online Access: | http://eprints.sunway.edu.my/25/ http://eprints.sunway.edu.my/25/1/cheng3.pdf |