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Improving Interim Reporting/L'Amélioration de L'Information Financière Intermédiaire

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  • Christine I. Wiedman

Abstract

ABSTRACT This paper is based on the Interim Reporting session of the Maintaining Quality Capital Markets through Quality Information Conference. Several significant initiatives relating to interim reporting were introduced and debated, including moving to a mandatory review regime in Canada and requiring firms to issue a review engagement report on the interim financial statements to the public. Conference participants were asked to vote on seven questions relating to these initiatives. This paper summarizes the results of the voting and discussion from the conference. Related academic research is also presented. RÉSUMÉ Le présent article s'inspire de la séance du congrès sur le rôle de la qualité de l'information dans le maintien de la qualité des marchés financiers ayant porté sur l'information financière intermédiaire. Plusieurs projets importants relatifs à l'information financière intermédiaire ont été présentés et débattus, notamment la perspective du passage à un régime d'examen obligatoire au Canada et de l'obligation pour les entreprises de produire un rapport de mission d'examen des états financiers intermédiaires à l'intention du public. Les participants au congrès ont été appelés à voter sur sept questions relatives à ces projets. Le présent article résume les résultats du vote et les discussions tenues dans le cadre du congrès. Des recherches universitaires connexes sont également présentées.

Suggested Citation

  • Christine I. Wiedman, 2007. "Improving Interim Reporting/L'Amélioration de L'Information Financière Intermédiaire," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 279-289, August.
    • Handle: RePEc:wly:accper:v:6:y:2007:i:3:p:279-289
    DOI: 10.1506/ap.6.3.5
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    1. 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.
    2. Ettredge, Mike & Simon, Dan & Smith, David & Stone, Mary, 1994. "Why do companies purchase timely quarterly reviews?," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 131-155, September.
    3. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    4. Ettredge, ML & Simon, DT & Smith, DB & Stone, MS, 2000. "The effect of the external accountant's review on the timing of adjustments to quarterly earnings," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 195-207.
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