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Trading off Costs and Benefits of Frequent Financial Reporting
Wagenhofer, Alfred - In: Journal of accounting research 52 (2014) 2, pp. 389-401
Persistent link: https://www.econbiz.de/10010360915
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How frequent financial reporting can cause managerial short-termism : an analysis of the costs and benefits of increasing reporting frequency
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 52 (2014) 2, pp. 357-387
Persistent link: https://www.econbiz.de/10010360920
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How Frequent Financial Reporting Can Cause Managerial Short-Termism : An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - 2014
We develop a cost-benefit tradeoff that provides new insights into the frequency with which firms should be required to report the results of their operations to the capital market. The benefit to increasing the frequency of financial reporting is that it causes market prices to better deter...
Persistent link: https://www.econbiz.de/10014142443
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How Frequent Financial Reporting Can Cause Managerial Short-Termism : An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Gigler, Frank - 2014
We develop a cost-benefit tradeoff that provides new insights into the frequency with which firms should be required to report the results of their operations to the capital market. The benefit to increasing the frequency of financial reporting is that it causes market prices to better deter...
Persistent link: https://www.econbiz.de/10013064798