Voluntary disclosure of balance sheet information in quarterly earnings announcements

By Shuping Chen, Mark L. Defond, Chul W. Park. 2002

329 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e88d2f27c24f629f0b854ad4312727519158271b

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Citations in the corpus

The Use of Dupont Analysis by Market Participants (2008, unknown): “Most firms disclose sales at the time of the earnings announcement; and Chen et al. (2002) find that about 52 percent of quarterly earnings announcements contain balance sheet information.”
The Real Effects of Mandatory Quarterly Reporting (2017, methodology): “However, applying a two-stage Heckman (1979) approach to consider the non-random definition of these subsamples, using a first-stage regression model based on the framework proposed by Chen et al. (2002), does not substantiate such concerns.”
Limited Investor Attention and Stock Market Misreactions to Accounting Information (2011, unknown): “Finally, the accrual anomaly is not present among the subset of firms that disclose the level of accruals at the date of the original earnings announcement (Chen, DeFond, and Park 2002).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “46 This analysis incorporates the findings of Chen et al. (2002), which models the firm’s decision to voluntarily disclose balance sheet information in earnings announcements.”
Do pennies matter? Investor relations consequences of small negative earnings surprises (2010, background): “The coefficients on stock return volatility prior to the call (VOL) and the merger and acquisition indicator variable (MA) are positive, consistent with the result in prior studies that investors demand additional information in volatile environments and during merger activities (Chen et al., 2002).”
The Role of Newswires in Screening and Disseminating Value-Relevant Information in Periodic SEC Reports (2011, unknown): “16 2002; Chen et al. 2004, 2006; Docking and Dowen 2006; Elliott et al. 2006; Mase 2006) suggests that firms whose shares are included in a major market index have increased investor awareness. Consistent with this argument, D’Souza et al. (2010b) find that data aggregators place higher collection p”