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Measures of the Timeliness of Earnings
Author(s) -
Brown Philip,
Dobbie Glen W.,
Jackson Andrew B.
Publication year - 2011
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2011.00139.x
Subject(s) - accounting , earnings , sample (material) , measure (data warehouse) , business , actuarial science , economics , econometrics , computer science , database , chemistry , chromatography
We explore relationships among four measures of ‘timeliness’ in the financial accounting research literature: the Ball and Brown (1968) measure; Dyer and McHugh's (1975) reporting lag; the Khan and Watts (2009) measure; and the Beekes and Brown (2006) measure. There are good reasons why the measures might be related and also why they might differ. Thus we examine the extent to which they are empirically related, using data for a sample of Australian companies over the period 1994 to 2005. Overall, we find the four measures share a common label, ‘timeliness’, but not much else.