SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors
Reporting lags, Squared market model prediction errors, Information content, SEC Filings
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The Relative Informativeness of Accounting Disclosures in Different Countries
Andrew Alford, Jennifer Jones, Richard Leftwich, Mark Zmijewski, The Relative Informativeness of Accounting Disclosures in Different Countries, Journal of Accounting Research, Vol. 31, Studies on International Accounting (1993), pp. 183-223