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Bank Monitoring and Managerial Procrastination: Evidence from the Timing of Earnings Announcements

Authors and Corporations: Su, Chih-Huei (Debby) (Author)
Title: Bank Monitoring and Managerial Procrastination: Evidence from the Timing of Earnings Announcements
Language: English
published:
[S.l.] SSRN [2015]
Item Description: 1 Online-Ressource (30 p) ; Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 25, 2015 erstellt
DOI: 10.2139/ssrn.2637194
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520 |a I examine the role of bank monitoring in the timing of earnings announcements. Managers have been shown to procrastinate and delay the public release of bad news on earnings. I find that banks discipline and prevent such managerial procrastination of earnings disclosures to the public. Moreover, I find that the market is more tolerant of delays in the public release of earnings information in the presence of a bank lending relationship. Thus, the negative abnormal return accompanying late releases of earnings information is observed only when a bank lending relationship is not present 
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contents I examine the role of bank monitoring in the timing of earnings announcements. Managers have been shown to procrastinate and delay the public release of bad news on earnings. I find that banks discipline and prevent such managerial procrastination of earnings disclosures to the public. Moreover, I find that the market is more tolerant of delays in the public release of earnings information in the presence of a bank lending relationship. Thus, the negative abnormal return accompanying late releases of earnings information is observed only when a bank lending relationship is not present
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spelling Su, Chih-Huei (Debby) aut, Bank Monitoring and Managerial Procrastination Evidence from the Timing of Earnings Announcements, [S.l.] SSRN [2015], 1 Online-Ressource (30 p), Text txt rdacontent, Computermedien c rdamedia, Online-Ressource cr rdacarrier, Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 25, 2015 erstellt, Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 unrestricted online access, I examine the role of bank monitoring in the timing of earnings announcements. Managers have been shown to procrastinate and delay the public release of bad news on earnings. I find that banks discipline and prevent such managerial procrastination of earnings disclosures to the public. Moreover, I find that the market is more tolerant of delays in the public release of earnings information in the presence of a bank lending relationship. Thus, the negative abnormal return accompanying late releases of earnings information is observed only when a bank lending relationship is not present, https://ssrn.com/abstract=2637194 X:ELVSSRN Verlag kostenfrei, https://doi.org/10.2139/ssrn.2637194 X:ELVSSRN Resolving-System kostenfrei, https://doi.org/10.2139/ssrn.2637194 LFER, https://ssrn.com/abstract=2637194 LFER, LFER 2022-10-16T16:11:42Z
spellingShingle Su, Chih-Huei (Debby), Bank Monitoring and Managerial Procrastination: Evidence from the Timing of Earnings Announcements, I examine the role of bank monitoring in the timing of earnings announcements. Managers have been shown to procrastinate and delay the public release of bad news on earnings. I find that banks discipline and prevent such managerial procrastination of earnings disclosures to the public. Moreover, I find that the market is more tolerant of delays in the public release of earnings information in the presence of a bank lending relationship. Thus, the negative abnormal return accompanying late releases of earnings information is observed only when a bank lending relationship is not present
title Bank Monitoring and Managerial Procrastination: Evidence from the Timing of Earnings Announcements
title_auth Bank Monitoring and Managerial Procrastination Evidence from the Timing of Earnings Announcements
title_full Bank Monitoring and Managerial Procrastination Evidence from the Timing of Earnings Announcements
title_fullStr Bank Monitoring and Managerial Procrastination Evidence from the Timing of Earnings Announcements
title_full_unstemmed Bank Monitoring and Managerial Procrastination Evidence from the Timing of Earnings Announcements
title_short Bank Monitoring and Managerial Procrastination
title_sort bank monitoring and managerial procrastination evidence from the timing of earnings announcements
title_sub Evidence from the Timing of Earnings Announcements
url https://ssrn.com/abstract=2637194, https://doi.org/10.2139/ssrn.2637194