The effect of earnings-announcement timing on earnings management

Mary L. Chai, Samuel Tung*

*Corresponding author for this work

Research output: Contribution to journalJournal articlepeer-review

49 Citations (Scopus)
2 Downloads (Pure)


This study tests the hypothesis that firms which release their earnings report later than expected exhibit negative abnormal (discretionary) accruals than other firms. Prior research has documented that firms generally disclose 'good news' early and postpone the release of 'bad news'. We extend the existing accrual-based models for detecting earnings manipulation by testing the association between reporting lag and earnings management.

Original languageEnglish
Pages (from-to)1337-1354
Number of pages18
JournalJournal of Business Finance and Accounting
Issue number9-10
Publication statusPublished - Dec 2002
Externally publishedYes

Scopus Subject Areas

  • Accounting
  • Business, Management and Accounting (miscellaneous)
  • Finance


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