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Keywords: quarterly reporting
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Journal Articles
The Accounting Review (2019) 94 (3): 251–277.
Published: 01 May 2019
...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...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (5): 33–60.
Published: 01 September 2017
...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...