Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1005208 | The International Journal of Accounting | 2007 | 27 Pages |
Abstract
We primarily examine three issues pertaining to quarterly reporting; its benefits, drawbacks and determinants. This study is conducted in a voluntary-disclosure environment with respect to reporting quarterly earnings. On the benefits side, we find that quarterly reporting is associated with higher analyst following, and on the drawbacks side we find it is associated with high price volatility. If left to its own discretion, we find that a firm with high growth prospects, large size and a technology orientation is likely to disclose earnings on a quarterly basis.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Asheq Razaur Rahman, Teck Meng Tay, Beng Teck Ong, Shiyun Cai,