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Applied Economics Letters Volume 31, 2024 - Issue 13
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Research Article

Do internal control personnel affect post-earnings announcement drift? Evidence from the Korean stock market

Hyunjung ChoiCollege of Global Management and Technology, Sungkyul University, Anyang, KoreaCorrespondence[email protected]
Pages 1172-1177 | Published online: 08 Feb 2023

References

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  • Ball, R., and P. Brown. 1968. “An Empirical Evaluation of Accounting Income Numbers.” Journal of Accounting Research 6 (2): 159–178. doi:10.2307/2490232.
  • Choi, J., S. Choi, C. E. Hogan, and J. Lee. 2013. “The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses.” Auditing: A Journal of Practice and Theory 32 (4): 169–199. doi:10.2308/ajpt-50514.
  • Choi, D., H. Lee, H. Lee, and H. Park. 2021. “The Association Between Human Resource Investment in IT Controls Over Financial Reporting and Investment Efficiency.” International Journal of Accounting Information Systems 43: 1–21. doi:10.1016/j.accinf.2021.100534.
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  • Lee, E. C., W. Y. Kim, and K. B. Hue. 2012. “The Characteristics of Human Resources in Internal Accounting Control System and the Transparency of Accounting.” Accounting Information Review 30: 57–81.
  • Shu, H., and W. Tan. 2022. “Investor Limited Attention, Opinion Divergence, and Post-Earnings- Announcement Drift: Evidence from China.” Emerging Markets Finance and Trade 58 (14): 1–16. doi:10.1080/1540496X.2022.2079975.
  • Soffer, L. C., and T. Lys. 1999. “Post-Earnings Announcement Drift and the Dissemination of Predictable Information.” Contemporary Accounting Research 16 (2): 305–331. doi:10.1111/j.1911-3846.1999.tb00583.x.

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