Impact of human resource characteristics of internal accounting system on post-earnings announcement drift: Evidence from Korea
When companies invest in their internal accounting personnel, investors place greater trust in disclosed earnings information and highly regard a company’s information transparency. This results in prompt investment decisions regarding the company. Consequently, earnings information will be immediat...
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Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2023-12-01
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Series: | Investment Management & Financial Innovations |
Subjects: | |
Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19261/IMFI_2023_04_Ryu.pdf |
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