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Is the value relevance of earnings conditional on the timing of earnings information? |
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| Authors: | Marcus L. Caylor Thomas J. Lopez Lynn Rees |
| Affiliation: | 1. School of Accountancy, Moore School of Business, University of South Carolina, Columbia, SC 29208, USA;2. Department of Accountancy and Taxation, C.T. Bauer College of Business, University of Houston, Houston, TX 77204, USA |
| Abstract: | |
| Keywords: | Earnings surprises Analysts&rsquo forecast revisions Value relevance Recency theory Prospect theory |
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