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A comparison of the financial characteristics of December and non-December year-end companies

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  • Smith, David B.
  • Pourciau, Susan

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  • Smith, David B. & Pourciau, Susan, 1988. "A comparison of the financial characteristics of December and non-December year-end companies," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 335-344, December.
    • Handle: RePEc:eee:jaecon:v:10:y:1988:i:4:p:335-344
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    Cited by:

    1. Arnold Wright & Sally Wright, 1996. "The Relationship Between Assessments of Internal Control Strength and Error Occurrence, Impact and Cause," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 58-71.
    2. Pedro Antonio Martín-Cervantes & María del Carmen Valls Martínez, 2023. "Unraveling the relationship between betas and ESG scores through the Random Forests methodology," Risk Management, Palgrave Macmillan, vol. 25(3), pages 1-29, September.
    3. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
    4. Smith Bamber, Linda & Christensen, Theodore E. & Gaver, Kenneth M., 2000. "Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 103-129, February.
    5. Cui, Huimin & Mak, Y. T., 2002. "The relationship between managerial ownership and firm performance in high R&D firms," Journal of Corporate Finance, Elsevier, vol. 8(4), pages 313-336, October.
    6. Kamp, Bart, 2002. "Fiscal year-end choice: determinants and dynamics," The International Journal of Accounting, Elsevier, vol. 37(4), pages 421-427.
    7. Jung Min Kim, 2023. "Uncertainty about managerial horizon and voluntary disclosure," Review of Accounting Studies, Springer, vol. 28(2), pages 615-657, June.
    8. Cohen, Alma & Wang, Charles C.Y., 2013. "How do staggered boards affect shareholder value? Evidence from a natural experiment," Journal of Financial Economics, Elsevier, vol. 110(3), pages 627-641.
    9. Jacob, John & Jorgensen, Bjorn N., 2007. "Earnings management and accounting income aggregation," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 369-390, July.
    10. David Ashton & Chau (Ruby) Trinh, 2018. "Evaluating the information content of earnings forecasts," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 674-699, September.
    11. Ferri, Fabrizio & Zheng, Ronghuo & Zou, Yuan, 2018. "Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 339-365.
    12. Katherine A. Gunny & Judith M. Hermis, 2020. "How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 7-32, March.

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