this paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. statistical population includes 111 active firms in tehran stock exchangeduring 2010-2014 using cochrane method with the confidence level of95%. totally, they were 555 firms-years. in this paper, linear and nonlinear...

this paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. statistical population includes 111 active firms in tehran stock exchangeduring 2010-2014 using cochrane method with the confidence level of95%. totally, they were 555 firms-years. in this paper, linear and nonlinear...

This paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. Statistical population includes 111 active firms in Tehran stock exchangeduring 2010-2014 using Cochrane method with the confidence level of95%. Totally, they were 555 firms-years. In this paper, linear and nonlinear...

As an important part of market information, accounting information reveals the timeliness, which plays an extremely important role to the market supervisors and investors. This research took 852 annual financial reports, published by Chinese Growth Enterprise Market(GEM) listing corporations from 2012-2014, as the samples to do empirical research on the board structure’s influences on the accou...

Timeliness of share price discovery is the speed at which value-relevant, private information is released and reflected in a firm‟s share price. As shareholder litigation is a common occurrence in the United States, it could affect the speed at which price discovery occurs. Managers can be personally named in securities class action litigation, and the choice to disclose information to the mark...

information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important. responsible organization culture creates a dynamic information environment and helps the quality of information disclosure. accordingly, the aim of this study was to evaluate the impact of organizational culture on t...

Using a unique sample of unscheduled disclosures of material corporate events constructed from over 500,000 8-K filings, we find significant heterogeneity in the timeliness of information disclosure, both across and within firms. We first establish disclosure timeliness as an important firm decision affected by event characteristics. We then demonstrate that this timing dimension of information...

This paper studies the relation between quality of corporate narrative disclosure and timeliness goodwill impairments. We combine five measures linguistic content annual report narratives to generate a proxy for quality. To measure impairments, we deploy model that relates observed impairments main determinants identified by prior literature, focusing especially on current period negative stock...