Timeliness of annual report releases in relation to the direction and magnitude of earnings and share price evaluation : the case of Malaysia

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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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Bibliographic Details
Main Author:	Cheng, Fan Fah *
Format:	Article
Language:	English
Published:	Sunway University College 2006
Subjects:	HF Commerce HF5601 Accounting
Online Access:	http://eprints.sunway.edu.my/25/ http://eprints.sunway.edu.my/25/1/cheng3.pdf

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