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Keywords: financial reporting frequency
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Journal Articles
Journal Articles
The Accounting Review (2018) 93 (3): 1–24.
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...
Journal Articles
The Accounting Review (2018) 93 (2): 249–275.
Published: 01 March 2018
... 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 Corporate managers and practitioners often lament that frequent disclosure of financial reports...
Includes: Supplementary data