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Trading off Costs and Benefits of Frequent Financial Reporting · Study

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ArticleTrading off Costs and Benefits of Frequent Financial Reporting

Alfred Wagenhofer2014

Article2014

Trading off Costs and Benefits of Frequent Financial Reporting

Alfred Wagenhofer

27 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1981Good News and Bad News: Representation Theorems and Applications 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior 1984Equilibrium Incentives in Oligopoly 2012Financial reporting frequency, information asymmetry, and the cost of equity 2014How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency 2007The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports 1998The Measure of Reality: Quantification and Western Society, 1250-1600 1999Dynamic incentives and responsibility accounting

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2022Quarterly earnings guidance and real earnings management 2022The Growth of Information Asymmetry Between Earnings Announcements and Its Implications for Reporting Frequency

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Details

Year2014

Typearticle

Published2014-02-05

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1475-679x.12045

openalex_workW1545095301

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