Accepted by Abbie Smith. We thank Ana Albuquerque, Elio Alfonso, Ravi Avram, Brad Badertscher, Ray Ball, Phil Berger, Jeff Burks, Robert Bushman, Jeff Callen, Hans Christensen, Dan Collins, Bill Cready, Christine Cuny, Dain Donelson, Jere Francis, Robert Freeman, Jim Fuehmeyer, Eric Ghysels, Cristi Gleason, Mary Hill, Leslie Hodder, Robert Hogan, Pat Hopkins, Paul Hribar, Wenli Huang, Ross Jennings, Bruce Johnson, Steve Kachelmeier, Inder Kharana, Christian Leuz, Lorie Marsh, Ed Maydew, John McInnis, Brian Miller, Mike Minnis, Partha Mohanram, Steve Monahan, John O'Hanlon, Ken Peasnell, Raynolde Pereira, Jan Pfister, Ram Ramanan, Gord Richardson, Haresh Sapra, Mark Shakleton, Shiva Shivakumar, Kumar Sivakumar, Doug Skinner, Christian Stadler, Tom Stober, Philip Stocken, Xiaoli Tian, Eric Weisbrod, Teri Yohn, Yong Yu, Yong Zhang, two anonymous reviewers, workshop participants at Arizona State University, Boston University, Brock University, Florida International University, Hong Kong Polytechnic University, Indiana University, Lancaster University, London Business School, Louisiana State University Regional Conference, Ohio State University, Pennsylvania State University, Tel Aviv University, Tilburg University, the University of Chicago, the University of Iowa, the University of Miami, the University of Michigan, the University of Missouri, Columbia, the University of North Carolina/Duke University Fall camp, the University of Notre Dame, the University of Texas, and the University of Toronto for helpful comments on earlier drafts of this paper. Ryan Ball gratefully acknowledges financial support from the University of Michigan, the University of Chicago Booth School of Business, and the Neubauer Family Fellowship.
Dissecting Earnings Recognition Timeliness
Article first published online: 26 AUG 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 5, pages 1099–1132, December 2013
How to Cite
BALL, R. T. and EASTON, P. (2013), Dissecting Earnings Recognition Timeliness. Journal of Accounting Research, 51: 1099–1132. doi: 10.1111/1475-679X.12018
- Issue published online: 23 OCT 2013
- Article first published online: 26 AUG 2013
- Accepted manuscript online: 16 JUL 2013 03:01PM EST
- Manuscript Accepted: 20 JUN 2013
- Manuscript Received: 31 MAR 2011
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