Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases …, our results reveal that over the period from 2012 to 2019, lower quarterly reporting levels on average have increased … coverage. Our results are robust to potential selection effects regarding firms’ choice of quarterly reporting content levels. …

Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases …, our results reveal that over the period from 2012 to 2019, lower quarterly reporting levels on average have increased … coverage. Our results are robust to potential selection effects regarding firms’ choice of quarterly reporting content levels. …

engages the short-termism discussion by examining the effect of quarterly reporting on the long-term market value of listed … significant impact of the time of regular quarterly reporting on the buy-and-hold rates of return, in the “new” EU …

engages the short-termism discussion by examining the effect of quarterly reporting on the long-term market value of listed … significant impact of the time of regular quarterly reporting on the buy-and-hold rates of return, in the “new” EU member states …