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    기업특성요인에 따른 회계보고의 시기와 주식시장의 반응 = Firm characteristics, Accounting Reporting Lag, and Stock Market Responses

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    https://www.riss.kr/link?id=A105479025

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    The purpose of this research is to explore the relation between firm characteristics and accounting reporting lag. This research also tests the magnitude of the stock market"s reation at the time of earnings anouncement period.
    The research period was 1988-1996. The empirical results of this study are as follows: 1. Firm size is highly associated with annual earning reporting delay. In Korea, larger firms usually disclose earnings relatively early.
    2. Bad news tends to be delayed, though the significance is low.
    3. After controlling for firm size, the length of the reporting delay is inversely related to the magnitude of report period price revaluations.
    That is, longer delays are associated with smaller market reactions, and this relation holds for the expected portion of the total chronological lag, as well as for the unexpected lag.
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    The purpose of this research is to explore the relation between firm characteristics and accounting reporting lag. This research also tests the magnitude of the stock market"s reation at the time of earnings anouncement period. The research period was...

    The purpose of this research is to explore the relation between firm characteristics and accounting reporting lag. This research also tests the magnitude of the stock market"s reation at the time of earnings anouncement period.
    The research period was 1988-1996. The empirical results of this study are as follows: 1. Firm size is highly associated with annual earning reporting delay. In Korea, larger firms usually disclose earnings relatively early.
    2. Bad news tends to be delayed, though the significance is low.
    3. After controlling for firm size, the length of the reporting delay is inversely related to the magnitude of report period price revaluations.
    That is, longer delays are associated with smaller market reactions, and this relation holds for the expected portion of the total chronological lag, as well as for the unexpected lag.

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    학술지 이력

    학술지 이력
    연월일 이력구분 이력상세 등재구분
    2023 평가 재인증평가 신청대상 (재인증)
    2020-01-01 등재 등재학술지 선정 (재인증) KCI등재
    2019-01-01 등재 등재후보학술지 유지 (계속평가) KCI등재후보
    2017-01-01 등재 등재후보학술지 선정 (신규평가) KCI등재후보
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