Financial Reporting Frequency and its Impact on the Stock Market - The case of Switzerland

This paper examines the characteristics of firms that voluntarily provide interim financial reports. Based on a sample of Swiss companies, where semi-annual reports became mandatory in 1997, I document that before interim reports became mandatory, analyst coverage, i.e. analysts demand for disclosure, affected that management decision on the regularity of interim reporting significantly...

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Year of publication:	2005-10-01
Authors:	Wilde, Marisa
Institutions:	Institut für Schweizerisches Bankwesen <Zürich>
Subject:	Bekanntmachung \| dividend signaling \| Finanzlage \| Bilanzanalyse \| Forecast Accuracy

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Extent:	721920 bytes 47 p. application/pdf
Series:	Institut für Schweizerisches Bankenwesen der Universität Zürich - Working Papers Working Paper ; 41 (2005)
Type of publication:	Book / Working Paper
Language:	English
Classification:	Accounting and auditing. General ; Individual Working Papers, Preprints ; Switzerland
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005856971