Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1004832 | The International Journal of Accounting | 2016 | 6 Pages |
Abstract
Kajüter, Klassmann, and Nienhaus (forthcoming) investigate a topical and challenging question: “How do investors and other stakeholders use and react to the reviewed interim financial statements?” In this discussion I show that the research question is timely, relevant, and important. I discuss what the paper shows and what it does not show. I highlight the underlying question “should reviews of interim financial statements be mandatory?” and link it to a joint-question, “should interim financial statements be mandatory?” Finally I address avenues for future research.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Andrei Filip,