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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Bibliographic Details
Main Authors: Haeyoung Ryu, Soo-Joon Chae
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-12-01
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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