The capital market implications of the frequency of interim financial reporting: an international analysis
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DOI: 10.1007/s11156-007-0069-0
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Cited by:
- Keiichi Kubota & Hitoshi Takehara, 2016. "Information Asymmetry and Quarterly Disclosure Decisions by Firms: Evidence From the Tokyo Stock Exchange," International Review of Finance, International Review of Finance Ltd., vol. 16(1), pages 127-159, March.
- Wei-Da Chen & Chin-Te Yu, 2022. "The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 245-295, January.
- Tsao, Shou-Min & Lu, Hsueh-Tien & Keung, Edmund C., 2016. "Voluntary monthly earnings disclosures and analyst behavior," Journal of Banking & Finance, Elsevier, vol. 71(C), pages 37-49.
- Andrew Buskirk, 2012. "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 411-440, May.
- Umar Sahi, 2018. "Perceptions Of Professional Investors In Pakistan On The Usefulness Of Quarterly Reports ," Malaysian E Commerce Journal (MECJ), Zibeline International Publishing, vol. 2(1), pages 1-5, January.
- Claudia GRIGORAS-ICHIM, 2016. "Considerations Regarding History Of Interim Financial Reporting," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(Special I), pages 1-23, august.
- Hsiang-Tsai Chiang & Shu-Lin Lin, 2012. "Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(4), pages 1-22.
- Sofia Johan & Minjie Zhang, 2021. "Information Asymmetries in Private Equity: Reporting Frequency, Endowments, and Governance," Journal of Business Ethics, Springer, vol. 174(1), pages 199-220, November.
- Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
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More about this item
Keywords
Interim financial reporting; Semi-annual interim reporting; Stock price volatility; Quarterly financial reports; G12; M41; M44; M47; F40; N20;All these keywords.
JEL classification:
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- F40 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - General
- N20 - Economic History - - Financial Markets and Institutions - - - General, International, or Comparative
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