Disclosure timing: Determinants of quarterly earnings release dates
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2004/11/01
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Indian UGC (journal)
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Refrences43
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Citations111
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Partha Sengupta
Cite
Sengupta, Partha. “Disclosure Timing: Determinants of Quarterly Earnings Release Dates”. Journal of Accounting and Public Policy, vol. 23, no. 6, 2004, pp. 457-82, https://doi.org/10.1016/j.jaccpubpol.2004.10.001.
Sengupta, P. (2004). Disclosure timing: Determinants of quarterly earnings release dates. Journal of Accounting and Public Policy, 23(6), 457-482. https://doi.org/10.1016/j.jaccpubpol.2004.10.001
Sengupta P. Disclosure timing: Determinants of quarterly earnings release dates. Journal of Accounting and Public Policy. 2004;23(6):457-82.
Journal Categories
Political science
Political institutions and public administration (General)
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Open versus closed conference calls: The determinants and effects of broadening access to disclosure | Journal of Accounting and Economics |
| 2003 | |
The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets | The Accounting Review |
| 387 | 2002 |
| The information in management’s expected earnings report date: A day late, a penny short | 2002 | |||
| Audit committee, board of director characteristics, and earnings management | Journal of Accounting and Economics |
| 2002 | |
| The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms | 2001 |
Refrences Analysis
The category
Social Sciences: Economic theory. Demography: Economics as a science 26
is the most frequently represented among the references in this article. It primarily includes studies from Journal of Accounting and Economics The chart below illustrates the number of referenced publications per year.
Refrences used by this article by year
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Financial reporting timeliness and its determinants in UK charities | Advances in Accounting |
| 2024 | |
| The role of institutional investor cliques in managers' earnings forecasts | International Review of Financial Analysis |
| 2024 | |
| Ownership structure and climate-related corporate reporting | Accounting Forum |
| 2024 | |
| The impact of COVID-19 pandemic on financial reporting delay. Evidence from Ghana | Cogent Business & Management |
| 2024 | |
Lead Independent Directors and Internal Information Environment | Corporate Governance: An International Review |
| 2024 |
Citations Analysis
The category
Social Sciences: Finance 70
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts and was published in 2005. The most recent citation comes from a 2024 study titled Lead Independent Directors and Internal Information Environment. This article reached its peak citation in 2021, with 12 citations. It has been cited in 61 different journals, 8% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 16 citations. The chart below illustrates the annual citation trends for this article.