Article ID Journal Published Year Pages File Type
5086783 Journal of Accounting and Economics 2012 18 Pages PDF
Abstract
► We examine the impact of interim reporting frequency in U.S. from 1951 to 1973. ► We find that higher frequency reduces information asymmetry and cost of equity. ► Results are robust after considering the endogenous nature of frequency choice. ► Results are similar for both mandatory and voluntary change in reporting frequency.
Keywords
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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Financial reporting frequency, information asymmetry, and the cost of equity
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