... accounting information quarterly reporting earnings informativeness earnings timeliness delayed information processing earnings announcements earnings horizon event studies THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 32 American Accounting Association DOI: 10.2308/TAR-2023-0697 Beyond...

...Peter Kajüter; Florian Klassmann; Martin Nienhaus ABSTRACT We exploit a regulatory change in Singapore to analyze the capital market effects of mandatory quarterly reporting. The listing rule implemented in 2003 has required firms with a market capitalization above S$75 million—but not firms...

...Jürgen Ernstberger; Benedikt Link; Michael Stich; Oliver Vogler ABSTRACT This paper examines how mandatory quarterly reporting affects managers' business decisions in terms of real activities manipulations. For our analyses, we use the setting of the European Union, where the reporting frequency...