Measures of the Timeliness of Earnings

被引：9

作者：

Brown, Philip ^{[2
]}

Dobbie, Glen W.

Jackson, Andrew B. ^{[1
]}

机构：

[1] Univ New S Wales, Sch Accounting, Australian Sch Business, Sydney, NSW 2052, Australia

[2] Univ Western Australia, UWA Business Sch, Nedlands, WA 6009, Australia

来源：

AUSTRALIAN ACCOUNTING REVIEW | 2011年 / 21卷 / 03期

关键词：

ASYMMETRIC TIMELINESS; TO-BOOK; CONSERVATISM; ANNOUNCEMENTS; FIRMS; DISCLOSURES; INFORMATION; LINK; UK;

D O I：

10.1111/j.1835-2561.2011.00139.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We explore relationships among four measures of 'timeliness' in the financial accounting research literature: the Ball and Brown (1968) measure; Dyer and McHugh's (1975) reporting lag; the Khan and Watts (2009) measure; and the Beekes and Brown (2006) measure. There are good reasons why the measures might be related and also why they might differ. Thus we examine the extent to which they are empirically related, using data for a sample of Australian companies over the period 1994 to 2005. Overall, we find the four measures share a common label, 'timeliness', but not much else.

引用

页码：222 / 234

页数：13

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