How frequent financial reporting can cause managerial short-termism : an analysis of the costs and benefits of increasing reporting frequency
Year of publication: |
2014
|
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Authors: | Gigler, Frank ; Kanodia, Chandra S. ; Sapra, Haresh ; Venugopalan, Raghu |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 52.2014, 2, p. 357-387
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Subject: | Berichtswesen | Reporting | Segmentberichterstattung | Segment reporting | Kosten-Nutzen-Analyse | Cost-benefit analysis |
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