The first and second authors are from Lancaster University. The third author is from Universidad de Valencia, Spain. They gratefully acknowledge the helpful comments and suggestions of an anonymous referee, Steve Young and Ken Peasnell. They acknowledge financial contribution from the Valencian Institute of Economic Research (IVIE), the Spanish Ministry of Science and Technology (SEC2002-04608-C02-01/2) and from the European Commission (HPRN CT 2000-00062). The paper has benefited from presentations at the 2003 AECA meeting; the accounting research workshop at the Amsterdam Graduate Business School; the workshop on empirical research on financial accounting at the University of Alicante, the EIASM workshop on capital market research in accounting at Goethe Universität Frankfurt am Main, the 2004 EAA Conference, the 2004 BAA Conference, a seminar at the University Carlos III Madrid, the 2004 JBFA annual Conference on capital markets and the 2004 AAA annual meeting. Juan Manuel García Lara acknowledges the financial contribution of Lancaster University Management School Pump Priming Research Grants, Lancaster University Small Grants Scheme (AFA7620), and the Nuffield Foundation, through their Small Grant Scheme (SGS/00963/G).
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
Version of Record online: 20 APR 2005
Journal of Business Finance & Accounting
Volume 32, Issue 3-4, pages 691–726, April 2005
How to Cite
García Lara, J. M., García Osma, B. and Mora, A. (2005), The Effect of Earnings Management on the Asymmetric Timeliness of Earnings. Journal of Business Finance & Accounting, 32: 691–726. doi: 10.1111/j.0306-686X.2005.00610.x
- Issue online: 20 APR 2005
- Version of Record online: 20 APR 2005
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