Abdel‐Khalik, A.R. & Espejo, J. (1978) Expectations data and the predictive value of interim reporting. Journal of Accounting Research, 16, 1–13.
Alford, A., Jones, J., Leftwich, R. & Zmijewski, M. (1993) The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research, 31, 183–223.
Altieri, M. (2022) Agency costs of debt in conglomerate firms. Journal of Financial and Quantitative Analysis, 57, 3048–3080.
- Arif, S. & De George, E.T. (2020) The dark side of low financial reporting frequency: Investors' reliance on alternative sources of earnings news and excessive information spillovers. The Accounting Review, 95, 23–49.
Paper not yet in RePEc: Add citation now
Ball, R. & Brown, P. (1968) An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6, 159–178.
Bena, J., Dinc, S. & Erel, I. (2022) The international propagation of economic downturns through multinational companies: the real economy channel. Journal of Financial Economics, 146, 277–304.
Bhandari, A., Golden, J., Walker, K. & Zhang, J.H. (2022) The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective. Accounting and Finance, 62, 2687–2724.
- Bornemann, T., Moosmann, A.L. & Novotny‐Farkas, Z. (2023) The consequences of abandoning the quarterly reporting mandate in the prime market segment. The European Accounting Review, 1–34. https://doi.org/10.1080/09638180.2023.2239298.
Paper not yet in RePEc: Add citation now
- Brown, L.D. & Rozeff, M.S. (1979) The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review, 54, 585–591.
Paper not yet in RePEc: Add citation now
Butler, M., Kraft, A. & Weiss, I.S. (2007) The effect of reporting frequency on the timeliness of earnings: the cases of voluntary and mandatory interim reports. Journal of Accounting and Economics, 43, 181–217.
- Castellani, V., Muller, K.A. & Park, K.J. (2024) Investor reaction to SPACs' voluntary disclosures. The Accounting Review, 99, 105–137.
Paper not yet in RePEc: Add citation now
Das, S., Shroff, P.K. & Zhang, H. (2009) Quarterly earnings patterns and earnings management. Contemporary Accounting Research, 26, 797–831.
DeAngelo, L.E. (1981) Auditor size and audit quality. Journal of Accounting and Economics, 3, 183–199.
Downar, B., Ernstberger, J. & Link, B. (2018) The monitoring effect of more frequent disclosure. Contemporary Accounting Research, 35, 2058–2081.
Driffield, N., Love, J.H. & Yang, Y. (2016) Reverse international knowledge transfer in the MNE: (where) does affiliate performance boost parent performance? Research Policy, 45, 491–506.
Einhorn, E. (2005) The nature of the interaction between mandatory and voluntary disclosures. Journal of Accounting Research, 43, 593–621.
- Ernstberger, J., Link, B., Stich, M. & Vogler, O. (2017) The real effects of mandatory quarterly reporting. The Accounting Review, 92, 33–60.
Paper not yet in RePEc: Add citation now
- Feng, M., Li, C., Raghunandan, K. & Sun, L. (2022) Restating internal control reports following financial statement restatements: determinants and consequences. Contemporary Accounting Research, 39, 117–156.
Paper not yet in RePEc: Add citation now
- Fox, Z.D. & Wilson, R. (2023) Double trouble? IRS's attention to financial accounting restatements. Review of Accounting Studies, 28, 2002–2038.
Paper not yet in RePEc: Add citation now
- Francis, J.R. (1986) Debt reporting by parent companies: parent‐only versus consolidated statements. Journal of Business Finance & Accounting, 13, 393–403.
Paper not yet in RePEc: Add citation now
Francis, J.R., Neuman, S.S. & Newton, N.J. (2019) Does tax planning affect analysts' forecast accuracy? Contemporary Accounting Research, 36, 2663–2694.
Fu, R., Kraft, A., Tian, X., Zhang, H. & Zuo, L. (2020) Financial reporting frequency and corporate innovation. The Journal of Law and Economics, 63, 501–530.
Gatti, L., Vishwanath, B., Seele, P. & Cottier, B. (2019) Are we moving beyond voluntary CSR? Exploring theoretical and managerial implications of mandatory CSR resulting from the new Indian companies act. Journal of Business Ethics, 160, 961–972.
Gigler, F. & Hemmer, T. (1998) On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research, 36, 117–147.
- Gigler, F., Kanodia, C., Sapra, H. & Venugopalan, R. (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, 52, 357–387.
Paper not yet in RePEc: Add citation now
- Goldbach, S., Møen, J., Schindler, D., Schjelderup, G. & Wamser, G. (2021) The tax‐efficient use of debt in multinational corporations. Journal of Corporate Finance, 71, 102119.
Paper not yet in RePEc: Add citation now
Healy, P.M. & Palepu, K.G. (2001) Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405–440.
Hevas, D.L., Karathanassis, G. & Iriotis, N. (2000) An empirical examination of the value relevance of consolidated earnings figures under a cost of acquisition regime. Applied Financial Economics, 10, 645–653.
- Jackson, A.R. (2005) Trade generation, reputation, and sell‐side analysts. The Journal of Finance, 60, 673–717.
Paper not yet in RePEc: Add citation now
Jo, H. & Kim, Y. (2007) Disclosure frequency and earnings management. Journal of Financial Economics, 84, 561–590.
Kajüter, P., Lessenich, A., Nienhaus, M. & van Gemmern, F. (2022) Consequences of interim reporting: a literature review and future research directions. The European Accounting Review, 31, 209–239.
Kim, J.B., Li, L., Lu, L.Y. & Yu, Y. (2016) Financial statement comparability and expected crash risk. Journal of Accounting and Economics, 61, 294–312.
- Kim, O. & Verrecchia, R.E. (2001) The relation among disclosure, returns, and trading volume information. The Accounting Review, 76, 633–654.
Paper not yet in RePEc: Add citation now
- Kim, S., Kraft, P. & Ryan, S.G. (2013) Financial statement comparability and credit risk. Review of Accounting Studies, 18, 783–823.
Paper not yet in RePEc: Add citation now
- Kraft, A.G., Vashishtha, R. & Venkatachalam, M. (2018) Frequent financial reporting and managerial myopia. The Accounting Review, 93, 249–275.
Paper not yet in RePEc: Add citation now
Kubota, K. & Takehara, H. (2016) Information asymmetry and quarterly disclosure decisions by firms: evidence from the Tokyo stock exchange. International Review of Finance, 16, 127–159.
- Lang, M. & Lundholm, R. (1993) Cross‐sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31, 246–271.
Paper not yet in RePEc: Add citation now
Lennox, C., Wang, C. & Wu, X. (2023) Delegated leadership at public accounting firms. Journal of Accounting and Economics, 76, 101572.
- Lennox, C.S. & Pittman, J.A. (2011) Voluntary audits versus mandatory audits. The Accounting Review, 86, 1655–1678.
Paper not yet in RePEc: Add citation now
Li, B., Liang, Y., Shahab, Y., Gull, A.A. & Ashraf, N. (2022) Parent‐subsidiary dispersion, cost of debt and debt default: evidence from China. Economic Modelling, 107, 105715.
Li, B., Yao, Y., Shahab, Y., Li, H.X. & Ntim, C.G. (2020) Parent‐subsidiary dispersion and executive excess perks consumption. International Review of Financial Analysis, 70, 101501.
- Liang, L. & Riedl, E.J. (2014) The effect of fair value versus historical cost reporting model on analyst forecast accuracy. The Accounting Review, 89, 1151–1177.
Paper not yet in RePEc: Add citation now
Liu, Z., Shen, H., Welker, M., Zhang, N. & Zhao, Y. (2021) Gone with the wind: an externality of earnings pressure. Journal of Accounting and Economics, 72, 101403.
Luo, M., Shao, S. & Zhang, F. (2018) Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China. Review of Accounting Studies, 23, 1754–1790.
McNichols, M. & Manegold, J.G. (1983) The effect of the information environment on the relationship between financial disclosure and security price variability. Journal of Accounting and Economics, 5, 49–74.
Mensah, Y.M. & Werner, R.H. (2008) The capital market implications of the frequency of interim financial reporting: an international analysis. Review of Quantitative Finance and Accounting, 31, 71–104.
- Pendlebury, M.W. (1980) The application of information theory to accounting for groups of companies. Journal of Business Finance & Accounting, 7, 105–117.
Paper not yet in RePEc: Add citation now
- Pitre, T.J. (2012) Effects of increased reporting frequency on nonprofessional investors' earnings predictions. Behavioral Research in Accounting, 24, 91–107.
Paper not yet in RePEc: Add citation now
Plečnik, J.M., Yang, L.L. & Zhang, J.H. (2022) Corporate innovation and future earnings: does early patent disclosure matter? Accounting and Finance, 62, 2011–2056.
Polinsky, A.M. & Shavell, S. (2012) Mandatory versus voluntary disclosure of product risks. The Journal of Law, Economics, & Organization, 28, 360–379.
Rabbiosi, L. & Santangelo, G.D. (2013) Parent company benefits from reverse knowledge transfer: the role of the liability of newness in MNEs. Journal of World Business, 48, 160–170.
Rahman, A.R., Tay, T.M., Ong, B.T. & Cai, S. (2007) Quarterly reporting in a voluntary disclosure environment: its benefits, drawbacks and determinants. The International Journal of Accounting, 42, 416–442.
- Roychowdhury, S., Shroff, N. & Verdi, R.S. (2019) The effects of financial reporting and disclosure on corporate investment: a review. Journal of Accounting and Economics, 68, 101246.
Paper not yet in RePEc: Add citation now
- Schipper, K. (1991) Analysts' forecasts. Accounting Horizons, 5, 105–121.
Paper not yet in RePEc: Add citation now
- Stickel, S.E. (1989) The timing of and incentives for annual earnings forecasts near interim earnings announcements. Journal of Accounting and Economics, 11, 275–292.
Paper not yet in RePEc: Add citation now
- Taylor, R.G. (1965) A look at published interim reports. The Accounting Review, 40, 89–96.
Paper not yet in RePEc: Add citation now
Tsao, S.M., Lu, H.T. & Keung, E.C. (2016) Voluntary monthly earnings disclosures and analyst behavior. Journal of Banking & Finance, 71, 37–49.
Van Buskirk, A. (2012) Disclosure frequency and information asymmetry. Review of Quantitative Finance and Accounting, 38, 411–440.
Wagenhofer, A. (2014) Trading off costs and benefits of frequent financial reporting. Journal of Accounting Research, 52, 389–401.
- Walker, R.G. (1976) An evaluation of the information conveyed by consolidated statements. Abacus, 12, 77–115.
Paper not yet in RePEc: Add citation now
Wang, N. & Wang, Y. (2021) Does parenting matter in subsidiary innovation in emerging economies? Exploring the role of parent superior competitiveness in affecting subsidiary contextual ambidexterity. International Business Review, 30, 101673.
Wang, W.S. (2022) Does subsidiary bank failure affect parents' capital decisions? Evidence from US bank holding companies. Journal of Empirical Finance, 69, 208–223.
- Wolk, H.I., Dodd, J.L. & Rozycki, J.J. (2016) Accounting theory: conceptual issues in a political and economic environment. Los Angeles, CA: Sage Publications.
Paper not yet in RePEc: Add citation now
Yang, J.Y., Wen, L., Volk, S. & Lu, J.W. (2022) Temporal boundaries and expatriate staffing: effects of parent–subsidiary work‐time overlap. Journal of World Business, 57, 101367.
Yee, K.K. (2004) Interim reporting frequency and financial analysts' expenditures. Journal of Business Finance & Accounting, 31, 167–198.
- Zeghal, D. (1984) Timeliness of accounting reports and their informational content on the capital market. Journal of Business Finance & Accounting, 11, 367–380.
Paper not yet in RePEc: Add citation now