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How to cite this paper
APA: Guidara, A & Achek, I. (2015). Earnings announcement lag and non-mandatory disclosure impact on the cost of debt: Hong Kong empirical evidence. Management Science Letters, 5(2), 223-234.
Chicago/Turabian: Guidara, A & Achek, I. 2015. "Earnings announcement lag and non-mandatory disclosure impact on the cost of debt: Hong Kong empirical evidence." Management Science Letters 5, no. 2 (2015): 223-234.
AMA: Guidara, A & Achek, I. Earnings announcement lag and non-mandatory disclosure impact on the cost of debt: Hong Kong empirical evidence. Management Science Letters. 2015;5(2):223-234.
References
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Anil and Jonathan. (2003). Are unmanaged earnings always better for shareholders?. Accounting Horizons, 17, 55-82.
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Begley, J., & Fischer, P. (1998). Is there information in an earnings announcement delay? Review of Accounting Studies, 3(4), 347-36
Bhojraj, S., & Sengupta, P. (2003). Effect of corporate governance on bond ratings and yields: The role of institutional investors and outside directors. The Journal of Business, 76 (3), 455-476.
Blanchet, J. (2002). Global standards offer opportunity. Financial Executive, 18, 28?30.
Botosan, C. (1997). Disclosure level and the cost of equity capital. The Accounting Review, 72 (3), 323-349.
Bowrin, R. (2008). International accounting standards and financial reporting quality in Trinidad and Tobago. Business, finance and economics in emerging economies, 3 (1), 119-150.
Brown, L. (2001). A temporal analysis of earnings surprises: profits versus losses. Journal of Accounting Research, 39 (2), 221–41.
Chambers, A., & Penman, P. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22, 21-44.
Chau, G.K., & Gray, S.J. (2002). Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting, 37 (2), 247-264.
Cooke, T. E. (1989). Disclosure in the corporate annual reports of Swedish companies. Accounting and Business Research, 19 (74), 113-124.
Cooke, T.E. (1992). The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese Listed Companies. Accounting and Business Research, 22, (87), 229-237.
Dadashi, I., Zarei, S., Dadashi, B., & Ahmadlou, Z. (2013). Information voluntary disclosure and cost of debt case of Iran. International Research Journal of Applied and Basic Sciences, 4 (6), 1478-1483.
Diamond, D. and Verrecchia, R. (1991). & apos; Disclosure, liquidity and the cost of capital & apos; . The Journal of Finance, 46 (1), 325-360.
Entwistle, G. M., & Phillips, F. (2003). Relevance, reliability, and the earnings quality debate. Issues in Accounting Education, 18(1), 79-92.
Epstein, M.J., & Birchard, B. (2000). Counting what counts: Turning corporate accountability to competitive advantage. Perseus Books, Cambridge, MA.
Healy, P., & Palepu, K., (2001). A review of the empirical disclosure literature. Journal of Accounting & Economics, 31, 405–440.
Jang and Tang. (2003). The Profitability of the Banking Sector in Hong Kong. Hong Kong Monetary Authority Quarterly Bulletin.
Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3 (4), 305-360.
Klai, N., & Omri, A. (2011). Corporate governance and financial reporting quality: The case of Tunisian firms. International Business Research, 4(1), 158-166.
Kulzick, R. S. (2004). Sarbanes–Oxley: Effects on financial transparency. Advanced Management Journal, 69, 43?49.
Lang, M. H., & Lundholm, R. J. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31, (2), 246-271.
Lee, H. Y., Mande, V., & Son, M. (2008). A comparison of reporting lags of multinational and domestic firms. Journal of International Financial Management & Accounting, 19(1), 28-56.
Meek, G. C., Roberts, B., & Gray, J. (1995). Factors influencing voluntary annual report disclosures by U.S., U.K. and Continental European multinational corporations. Journal of International Business Studies, 26 (3), 555-572.
Meek, G.K., & Gray, S.J. (1989). Globalization of stock markets and foreign listing requirements: Voluntary disclosures by continental European companies listed on the London Stock Exchange. Journal of International Business Studies, 20(2), 315-338.
Orens, R., Aerts, W., & Cormier, D. (2010). Web-based non-financial disclosure and the cost of finance. Journal of Business Finance and Accounting, 37(8-9), 1057–1093.
Owusu-Ansah S., & Leventis, S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review, 15 (2), 273-283.
Sengupta, P. (1998). Corporate disclosure quality and the cost of debt. The Accounting Review, 73 (4), 459-474.
Sengupta, P. (2004). Disclosure timing: Determinants of the quarterly earnings release dates. Journal of Accounting and Public Policy, 23, 457–82.
Wallace, R.S.O., Naser, K., & Mora, A. (1994). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 25 (97), 41-53.
Wang, K., O, S., & Claiborne, M.C. (2008). Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. Journal of International Accounting, Auditing and Taxation, 17, 14-30
Anil and Jonathan. (2003). Are unmanaged earnings always better for shareholders?. Accounting Horizons, 17, 55-82.
Armitage, S., & Marston, C. (2007), Corporate disclosure and the cost of capital: the views of finance directors. http://www.icaew.com/~/media/Files/Technical/Research-and-academics/publications-and-projects/financial-reporting-publications/briefing-corporate-disclosure-and-the-cost-of-capital.pdf.
Begley, J., & Fischer, P. (1998). Is there information in an earnings announcement delay? Review of Accounting Studies, 3(4), 347-36
Bhojraj, S., & Sengupta, P. (2003). Effect of corporate governance on bond ratings and yields: The role of institutional investors and outside directors. The Journal of Business, 76 (3), 455-476.
Blanchet, J. (2002). Global standards offer opportunity. Financial Executive, 18, 28?30.
Botosan, C. (1997). Disclosure level and the cost of equity capital. The Accounting Review, 72 (3), 323-349.
Bowrin, R. (2008). International accounting standards and financial reporting quality in Trinidad and Tobago. Business, finance and economics in emerging economies, 3 (1), 119-150.
Brown, L. (2001). A temporal analysis of earnings surprises: profits versus losses. Journal of Accounting Research, 39 (2), 221–41.
Chambers, A., & Penman, P. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22, 21-44.
Chau, G.K., & Gray, S.J. (2002). Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting, 37 (2), 247-264.
Cooke, T. E. (1989). Disclosure in the corporate annual reports of Swedish companies. Accounting and Business Research, 19 (74), 113-124.
Cooke, T.E. (1992). The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese Listed Companies. Accounting and Business Research, 22, (87), 229-237.
Dadashi, I., Zarei, S., Dadashi, B., & Ahmadlou, Z. (2013). Information voluntary disclosure and cost of debt case of Iran. International Research Journal of Applied and Basic Sciences, 4 (6), 1478-1483.
Diamond, D. and Verrecchia, R. (1991). & apos; Disclosure, liquidity and the cost of capital & apos; . The Journal of Finance, 46 (1), 325-360.
Entwistle, G. M., & Phillips, F. (2003). Relevance, reliability, and the earnings quality debate. Issues in Accounting Education, 18(1), 79-92.
Epstein, M.J., & Birchard, B. (2000). Counting what counts: Turning corporate accountability to competitive advantage. Perseus Books, Cambridge, MA.
Healy, P., & Palepu, K., (2001). A review of the empirical disclosure literature. Journal of Accounting & Economics, 31, 405–440.
Jang and Tang. (2003). The Profitability of the Banking Sector in Hong Kong. Hong Kong Monetary Authority Quarterly Bulletin.
Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3 (4), 305-360.
Klai, N., & Omri, A. (2011). Corporate governance and financial reporting quality: The case of Tunisian firms. International Business Research, 4(1), 158-166.
Kulzick, R. S. (2004). Sarbanes–Oxley: Effects on financial transparency. Advanced Management Journal, 69, 43?49.
Lang, M. H., & Lundholm, R. J. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31, (2), 246-271.
Lee, H. Y., Mande, V., & Son, M. (2008). A comparison of reporting lags of multinational and domestic firms. Journal of International Financial Management & Accounting, 19(1), 28-56.
Meek, G. C., Roberts, B., & Gray, J. (1995). Factors influencing voluntary annual report disclosures by U.S., U.K. and Continental European multinational corporations. Journal of International Business Studies, 26 (3), 555-572.
Meek, G.K., & Gray, S.J. (1989). Globalization of stock markets and foreign listing requirements: Voluntary disclosures by continental European companies listed on the London Stock Exchange. Journal of International Business Studies, 20(2), 315-338.
Orens, R., Aerts, W., & Cormier, D. (2010). Web-based non-financial disclosure and the cost of finance. Journal of Business Finance and Accounting, 37(8-9), 1057–1093.
Owusu-Ansah S., & Leventis, S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review, 15 (2), 273-283.
Sengupta, P. (1998). Corporate disclosure quality and the cost of debt. The Accounting Review, 73 (4), 459-474.
Sengupta, P. (2004). Disclosure timing: Determinants of the quarterly earnings release dates. Journal of Accounting and Public Policy, 23, 457–82.
Wallace, R.S.O., Naser, K., & Mora, A. (1994). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 25 (97), 41-53.
Wang, K., O, S., & Claiborne, M.C. (2008). Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. Journal of International Accounting, Auditing and Taxation, 17, 14-30