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Accounting in Europe Volume 9, 2012 - Issue 2: The Effects of Accounting Standards
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Original Articles

The Struggle for a Common Interim Reporting Frequency Regime in Europe

Benedikt Link Chair of Accounting and Auditing, Ruhr-University Bochum, Bochum, Germany; Chair of Accounting and Auditing, Ruhr-University Bochum, Bochum, GermanyCorrespondence[email protected]
Pages 191-226 | Published online: 02 Oct 2012

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Read on this site (2)

Tobias Bornemann, Anna-Lena Moosmann & Zoltán Novotny-Farkas. (2023) The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting Review 0:0, pages 1-34.
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Peter Kajüter, Arne Lessenich, Martin Nienhaus & Florian van Gemmern. (2022) Consequences of Interim Reporting: A Literature Review and Future Research Directions. European Accounting Review 31:1, pages 209-239.
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Articles from other publishers (12)

Robert Stoumbos. (2023) The Growth of Information Asymmetry Between Earnings Announcements and Its Implications for Reporting Frequency. Management Science 69:3, pages 1901-1928.
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Huu Cuong Nguyen. (2022) Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors. Pacific Accounting Review 35:2, pages 218-248.
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Andrei Filip, Junqi Liu & Andreea Moraru-Arfire. (2022) Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors. Journal of Accounting, Auditing & Finance, pages 0148558X2211415.
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Akash Chattopadhyay, Matthew R. Lyle & Charles C. Y. Wang. (2022) Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach. The Accounting Review 97:2, pages 107-133.
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Małgorzata Janicka, Artur Sajnóg & Tomasz Sosnowski. 2021. Innovations and Traditions for Sustainable Development. Innovations and Traditions for Sustainable Development 485 501 .
Małgorzata Janicka, Aleksandra Pieloch-Babiarz & Artur Sajnóg. (2020) Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries. Journal of Risk and Financial Management 13:11, pages 272.
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Isabel Gallego-Álvarez, Raquel García-Rubio & Jennifer Martínez-Ferrero. (2018) Environmental performance concerns in Latin America: Determinant factors and multivariate analysis. Revista de Contabilidad 21:2, pages 206-221.
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Isabel Gallego-Álvarez & María José Fernández-Gómez. (2016) Governance, Environmental And Economic Factors: An international analysis. Environmental Policy and Governance 26:1, pages 29-44.
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Jessica Witte, Marius F. Gros & Thomas R. Loy. (2022) Calling Back the Wave: Did the De-Regulation of Quarterly Reporting Accomplish Its Intended Goals?. SSRN Electronic Journal.
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Peter Kajüter, Arne Lessenich, Martin Nienhaus & Florian van Gemmern. (2020) Consequences of Interim Reporting: A Literature Review and Future Research Directions. SSRN Electronic Journal.
Crossref
Akash Chattopadhyay, Matthew R. Lyle & Charles C. Y. Wang. (2018) Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach. SSRN Electronic Journal.
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Robert C. Stoumbos. (2017) How Does More Frequent Reporting Reduce Information Asymmetry?. SSRN Electronic Journal.
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