Corporate Financial Reporting: A Methodological Review of Empirical Research Page 1
Journal of Accounting Research Vol. 20 Supplement 1982 Printed in USA Corporate …

Discusses the Chicago school of thought, led by John Dewey. He has proposed a new
system of philosophy, which presents a theoretical, practical, simple and positive view of the …

We survey and interview more than 400 executives to determine the factors that drive
reported earnings and disclosure decisions. We find that managers would rather take …

In this paper we examine cross-sectional variation in analysts' published evaluations of
firms' disclosure practices and provide evidence that the analysts' ratings are increasing in …

This paper provides evidence on corporate voluntary disclosure practices through an
examination of the earnings-related disclosures made by a random sample of 93 NASDAQ …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

We examine the determinants of “audit delay,” the number of calendar days from fiscal year‐
end to the audit report date. A descriptive model of audit delay is tested on a sample of 465 …

This study proposes that comparison of management earnings forecasts with audited,
reported earnings provides an approach to the measurement of audit quality. Assuming that …

This study examines firms' behavior with respect to the systematic intraday timing of
earnings and dividend announcements. In particular, it tests the hypothesis that good news …

This study examines the association between trading volume at the time annual accounting
earnings are announced and (1) the unexpected earnings in those announcements, and (2) …