Search Results - subject:"Interim reporting"

The consequences of abandoning the quarterly reporting mandate in the prime market segment

Bornemann, Tobias; Moosmann, Anna-Lena; Novotny-Farkas, … - In: The European accounting review 34 (2025) 1, pp. 89-122

Persistent link: https://www.econbiz.de/10015543061

Interim versus fourth quarters : earnings threshold management using real activity

Islam, Sam; Alahmad, Ahmad A. - In: Review of Pacific Basin financial markets and policies … 28 (2025) 2, pp. 1-41

Persistent link: https://www.econbiz.de/10015557201

Futures, provisional sales, and earnings management in the global gold mining industry

Rigamonti, Alessandro Paolo; Greco, Giulio; Capocchi, … - In: Finance research letters 59 (2024), pp. 1-11

Persistent link: https://www.econbiz.de/10014445305

SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS

CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020

Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...

Persistent link: https://www.econbiz.de/10012244706

SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS

CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020

Persistent link: https://www.econbiz.de/10015335909

A tale of two forecasts : an analysis of mandatory and voluntary effective tax rate forecasts

Chen, Novia X.; Chi, Sabrina; Shevlin, Terry - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 161-186

Persistent link: https://www.econbiz.de/10014374967

Earnings deviation of interim and annual accounts : pre and post-MASB 26

Saidatunur Fauzi Saidin; Mazrah Malek; Phua, Lian Kee - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 5, pp. 594-606

Persistent link: https://www.econbiz.de/10014230064

Consequences of interim reporting : a literature review and future research directions

Kajüter, Peter; Lessenich, Arne; Nienhaus, Martin; … - In: The European accounting review 31 (2022) 1, pp. 209-239

Persistent link: https://www.econbiz.de/10013370828

A comparison of the value relevance of interim and annual financial statements

Zulu, Mbalenhle; Klerk, Marna de; Oberholster, Johan G. I. - In: South African journal of economic and management sciences 20 (2017) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10011773299

Discretionary disclosure in interim financial reports of listed companies in Vietnam

Nguyen, Huu Cuong; Duong Ngoc Nhu Quynh - In: Vietnam's socio-economic development : a social science … 24 (2019) 99, pp. 3-16

Persistent link: https://www.econbiz.de/10012258452