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Journal Articles

The Dark Side of Low Financial Reporting Frequency: Investors' Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Salman Arif, Emmanuel T. De George
Journal: The Accounting Review
The Accounting Review (2020) 95 (6): 23–49.
https://doi.org/10.2308/tar-2017-0018
Published: 01 November 2020
...Salman Arif; Emmanuel T. De George ABSTRACT This paper examines how low financial reporting frequency affects investors' reliance on alternative sources of earnings information. We find that the returns of semi-annual earnings announcers (i.e., low reporting frequency stocks [LRF]) are almost...
View article titled, The Dark Side of Low <span class="search-highlight">Financial</span> <span class="search-highlight">Reporting</span> <span class="search-highlight">Frequency</span>: Investors' Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers
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Journal Articles

Banks' Financial Reporting Frequency and Asset Quality

Karthik Balakrishnan, Aytekin Ertan
Journal: The Accounting Review
The Accounting Review (2018) 93 (3): 1–24.
https://doi.org/10.2308/accr-51936
Published: 01 May 2018
...Karthik Balakrishnan; Aytekin Ertan ABSTRACT We examine the effects of banks' financial reporting frequency from 2000 to 2014 and find that quarterly reporting improves their loan portfolio quality. Sample banks experience a relative decrease of about 11 percent in their nonperforming loans after...
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Journal Articles

Frequent Financial Reporting and Managerial Myopia

Arthur G. Kraft, Rahul Vashishtha, Mohan Venkatachalam
Journal: The Accounting Review
The Accounting Review (2018) 93 (2): 249–275.
https://doi.org/10.2308/accr-51838
Published: 01 March 2018
... of Frequent Financial Reporting.” Supplemental material can be accessed by clicking the link in Appendix A. Editor's note: Accepted by Mark L. DeFond. June 2016 May 2017 2018 financial reporting frequency real effects myopia investment short termism Under...
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Includes: Supplementary data