... after the EA from other sources. accounting information quarterly reporting earnings informativeness earnings timeliness delayed information processing earnings announcements earnings horizon event studies In the model, the incremental informativeness of EAs is determined...

... accounting information—the discrepancy between supplier sales growth and customer purchase growth and customer excess purchases—and show that they are predictive of supplier revenue fraud. We conduct a battery of cross-sectional tests and generally find results to vary cross-sectionally in a predictable way...