We are indebted to Eli Amir, Brad Barber, Simon Benninga, Amihud Dotan, Dan Givoly, Itay Kama, Shmuel Kandel, Michael Maher, Aharon Ofer, Dennis Oswald, Gregory Sommers and Paul Zarowin for their valuable suggestions. We thank the participants to the Conference of Accounting and Finance in Tel Aviv, the European Accounting Association Annual Congress and the American Accounting Association Annual Meeting for their helpful comments. Dan Weiss performed part of this research during a visit to the University of California at Davis. Research assistance from Michael Bowers is highly appreciated. Financial support from the Joseph Kasierer Institute for Research in Accounting and TIM – Technion Institute of Management is greatly appreciated.
Earnings Variability and Disclosure of R&D: Evidence from Press Releases
Article first published online: 21 MAY 2012
© 2012 The Authors. Accounting and Finance © 2012 AFAANZ
Accounting & Finance
Volume 53, Issue 3, pages 837–865, September 2013
How to Cite
Weiss, D., Falk, H. and Zion, U. B. (2013), Earnings Variability and Disclosure of R&D: Evidence from Press Releases. Accounting & Finance, 53: 837–865. doi: 10.1111/j.1467-629X.2012.00484.x
- Issue published online: 27 AUG 2013
- Article first published online: 21 MAY 2012
- Received 18 October 2010; accepted 26 March 2012 by Peter Clarkson (Deputy Editor).
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