This study provides the first comprehensive literature review on interim reporting based on
112 papers published between 1961 and 2020. The review focuses on both the firm-specific …

This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair
valuing earnouts. Using a hand-collected sample of earnout fair value estimates in …

Using data from Taiwan, where listed firms are required to disclose monthly revenues, this
paper examines the information value of mandatory interim revenue disclosures. We find …

This study proposes that information on key audit matters (KAMs) improves investors' ability
to efficiently understand the valuation implications of accruals, and thereby mitigate the …

We examine how the increase in real estate prices affects stock market efficiency. Using a
sample of Chinese listed firms from 2010 to 2019, we find that high local real estate prices …

Exploring mandatory financial reporting frequency changes in the United States from 1954
to 1972, we find that a mandatory increase in reporting frequency is associated with an …

This study examines the value relevance of quarterly reports for listed companies on Sri
Lanka's Colombo Stock Exchange (CSE). Financial analysts' and academics' perceptions …

Talousraportoinnissa esiintyvien laskentatoimen tunnuslukujen merkitystä sijoittajan
päätöksenteon kannalta on jo pitkään tutkittu arvorelevanssitutkimuksen muodossa, mutta …

This study investigates the impact of increased reporting frequency on earnings
management and the choices between accrual-based earnings management (AM) and real …

Objective: The purpose of this research was to investigate the role of management earnings
forecast errors in stock market efficiency with emphasis on operation earnings and their …