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Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants

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  • Rahman, Asheq Razaur
  • Tay, Teck Meng
  • Ong, Beng Teck
  • Cai, Shiyun

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  • Rahman, Asheq Razaur & Tay, Teck Meng & Ong, Beng Teck & Cai, Shiyun, 2007. "Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants," The International Journal of Accounting, Elsevier, vol. 42(4), pages 416-442, December.
    • Handle: RePEc:eee:accoun:v:42:y:2007:i:4:p:416-442
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    References listed on IDEAS

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    1. Skinner, Dj, 1994. "Why Firms Voluntarily Disclose Bad-News," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 38-60.
    2. Botosan, CA & Harris, MS, 2000. "Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 329-353.
    3. Leftwich, Rw & Watts, Rl & Zimmerman, Jl, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 50-77.
    4. Brown, Stephen & Hillegeist, Stephen A. & Lo, Kin, 2004. "Conference calls and information asymmetry," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 343-366, September.
    5. Abdelkhalik, Ar & Espejo, J, 1978. "Expectations Data And Predictive Value Of Interim Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 1-13.
    6. Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter, 2003. "Discretionary disclosure and stock-based incentives," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 283-309, January.
    7. Gregory S. Miller, 2002. "Earnings Performance and Discretionary Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 173-204, March.
    8. Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 371-394.
    9. Shahrokh M Saudagaran & Gary C Biddle, 1995. "Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 319-341, June.
    10. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
    11. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    12. Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
    13. Skinner, Douglas J., 2003. "Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure"," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 181-187, January.
    14. Philip Brown & Victor Niederhoffer, 1968. "The Predictive Content of Quarterly Earnings," The Journal of Business, University of Chicago Press, vol. 41, pages 488-488.
    15. Debreceny, Roger & Rahman, Asheq, 2005. "Firm-specific determinants of continuous corporate disclosures," The International Journal of Accounting, Elsevier, vol. 40(3), pages 249-278.
    16. Wayne R. Landsman & Edward L. Maydew, 2002. "Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 797-808, June.
    17. Francis, J & Schipper, K, 1999. "Have financial statements lost their relevance?," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 319-352.
    18. Dye, Ronald A., 2001. "An evaluation of "essays on disclosure" and the disclosure literature in accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 181-235, December.
    19. Jeong†Bon Kim & Richard Chung & Michael Firth, 2003. "Auditor Conservatism, Asymmetric Monitoring, and Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 20(2), pages 323-359, June.
    20. Dye, Ronald A, 1986. "Proprietary and Nonproprietary Disclosures," The Journal of Business, University of Chicago Press, vol. 59(2), pages 331-366, April.
    21. repec:bla:jfinan:v:59:y:2004:i:4:p:1553-1583 is not listed on IDEAS
    22. Sengupta, Partha, 2004. "Disclosure timing: Determinants of quarterly earnings release dates," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 457-482.
    23. Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 353-385.
    24. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
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    Cited by:

    1. Frank Gigler & Chandra Kanodia & Haresh Sapra & Raghu Venugopalan, 2014. "How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 357-387, May.
    2. Karen Lightstone & Nicola M. Young & Tyra Mcfadden, 2012. "Information Quality of Interim Financial Statements," Accounting Perspectives, John Wiley & Sons, vol. 11(4), pages 297-313, December.
    3. Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis, 2022. "Peer firms’ reporting frequency and stock price synchronicity: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    4. Umar Sahi, 2018. "Perceptions Of Professional Investors In Pakistan On The Usefulness Of Quarterly Reports ," Malaysian E Commerce Journal (MECJ), Zibeline International Publishing, vol. 2(1), pages 1-5, January.

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