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How does reporting frequency influences the performance of a firm? A theoretical review and empirical evidence

Author

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  • Dinis Santos

    (Faculty of Economics of the University of Coimbra)

Abstract

The aim of the present report is to review the available literature on how does the mandatory reporting frequency affects the binomial relationship between the performance and the short-term concerns of the firms as well as to show empirical evidence on the same subject. For this, we used a sample of 2722 firms from a heterogeneous international environment. After running the analysis, we find he a higher reporting frequency negatively impacts the results of firms. There seems to be a short-termism concern leading to a performance decrease. Also, there are few approaches to try to deal with this issue within the literature.

Suggested Citation

  • Dinis Santos, 2017. "How does reporting frequency influences the performance of a firm? A theoretical review and empirical evidence," International Journal of Business and Management, International Institute of Social and Economic Sciences, vol. 5(2), pages 40-63, November.
    • Handle: RePEc:sek:jijobm:v:5:y:2017:i:2:p:40-63
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    References listed on IDEAS

    as
    1. Fu, Renhui & Kraft, Arthur & Zhang, Huai, 2012. "Financial reporting frequency, information asymmetry, and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 132-149.
    2. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Firms performance; reporting frequency; short-termism; performance impact; disclosing information;
    All these keywords.

    JEL classification:

    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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