کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5086542 1478183 2016 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The usefulness of historical accounting reports
ترجمه فارسی عنوان
مفید بودن گزارش های حسابداری تاریخی
کلمات کلیدی
مفید بودن؛ گزارش های حسابداری تاریخی؛ کسب اطلاعات؛ EDGAR
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

In this study we investigate the usefulness of historical accounting reports (10-Ks and 10-Qs) by examining four settings where we expect investors to acquire historical reports in order to obtain qualitative and quantitative information that contextualizes and conditions information released in the current period. Using a novel dataset that tracks user requests for accounting reports stored in the SEC EDGAR database, we find that requests for historic reports during the fiscal year are positively associated with financial reporting complexity and that requests around earnings announcements are positively associated with accounting discretion and negative earnings shocks (particularly for conservative firms). Finally, we find that daily requests for historical reports are positively associated with shocks to firm value (particularly negative shocks). Overall, our evidence suggests that historical reports make up an important component of the information mosaic assembled by investors.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 61, Issues 2–3, April–May 2016, Pages 448-464
نویسندگان
, , ,