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Keywords: mandatory financial reporting frequency
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Journal Articles
Accounting Horizons 1–23.
Published: 14 February 2024
...Jenna D’Adduzio; David S. Koo; Santhosh Ramalingegowda; Yong Yu SYNOPSIS Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response...