The Struggle for a Common Interim Reporting Frequency Regime in Europe

Link, Benedikt

doi:10.1080/17449480.2012.720874

Cited by 19 publications

(6 citation statements)

References 28 publications

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“…Besides these environmental indicators, in the present study, we also consider socioeconomic and institutional variables that represent the institutional environment [14]. The institutional variables we use are: government effectiveness, voice and accountability, political stability and control of corruption [15].…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Environmental Performance in Countries Worldwide: Determinant Factors and Multivariate Analysis

et al. 2014

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Abstract:The aim of this study is to analyze the environmental performance of countries and the variables that can influence it. At the same time, we performed a multivariate analysis using the HJ-biplot, an exploratory method that looks for hidden patterns in the data, obtained from the usual singular value decomposition (SVD) of the data matrix, to contextualize the countries grouped by geographical areas and the variables relating to environmental indicators included in the environmental performance index. The sample used comprises 149 countries of different geographic areas. The findings obtained from the empirical analysis emphasize that socioeconomic factors, such as economic wealth and education, as well as institutional factors represented by the style of public administration, in particular control of corruption, are determinant factors of environmental performance in the countries analyzed. In contrast, no effect on environmental performance was found for factors relating to the internal characteristics of a country or political factors.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Environmental Performance in Countries Worldwide: Determinant Factors and Multivariate Analysis

et al. 2014

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“…In a more recent cross-country study, Link (2012) contributes to the disclosure literature by analysing interim reporting in 15 EU countries and the potential effects of Transparency Directive on reporting frequency (i.e. quarterly or half-yearly) in the region.…”

Section: Interim Financial Reporting Disclosure Studiesmentioning

confidence: 99%

Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors

Nguyen

2022

PAR

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Purpose This study aims to examine the levels of interim financial reporting (IR) disclosure by listed firms in the Asia-Pacific region and factors influencing these disclosure levels. Design/methodology/approach Drawing on a sample of 700 interim reports issued in 2012 by the top 100 listed firms in seven Asia-Pacific countries (Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand and Vietnam), the author constructed a disclosure index consisting of disclosure items commonly required across the sample countries. Using this index, the study measures the extent to which listed firms in the Asia-Pacific Region comply with IR disclosure requirements. The study performs ordinary least square regression to investigate the influence of the four country-level factors including international financial reporting standard (IFRS) adoption, audit review, reporting frequency and reporting lag. Findings This research documents that IR disclosure varies significantly across the region. The IR disclosure levels are positively associated with IFRS adoption, audit review and mandatory of quarterly reporting, but negatively associated with reporting lag. Originality/value IR regulation varies across the Asia-Pacific region, but there is no existing research on the country-level factors influencing IR disclosure practices. To the best of the author’s knowledge, this is the first paper providing some insights into IR disclosure levels by listed firms in the region. It also contributes to the disclosure literature by providing empirical evidence on the country-level factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for regulators, investors and listed firms on the issue of reviewing the regulation, using information and preparing IR.

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“…For example, LW15 choose quarterly and annual frequencies. A challenge in the international setting is that the mandatory frequency of interim reporting is not uniform across markets in different countries; moreover, some countries changed their mandatory interim financial-reporting frequency during our sample period (e.g., Link, 2012).…”

Section: Data and Calibrationmentioning

confidence: 99%

Accounting Data, Market Values, and the Cross Section of Expected Returns Worldwide

Chattopadhyay

Lyle

Wang³

2015

SSRN Journal

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Under fairly general assumptions, expected stock returns are a linear combination of two accounting fundamentals-book to market and ROE. Empirical estimates based on this relation predict the cross section of out-of-sample returns in 26 of 29 international equity markets, with a highly significant average slope coefficient of 1.05. In sharp contrast, standard factor-model-based proxies fail to exhibit predictive power internationally. We show analytically and empirically that the importance of ROE in forecasting returns depends on the quality of accounting information. Overall, a tractable accounting-based valuation model provides a unifying framework for obtaining reliable proxies of expected returns worldwide.

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The Struggle for a Common Interim Reporting Frequency Regime in Europe

Cited by 19 publications

References 28 publications

Environmental Performance in Countries Worldwide: Determinant Factors and Multivariate Analysis

Environmental Performance in Countries Worldwide: Determinant Factors and Multivariate Analysis

Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors

Accounting Data, Market Values, and the Cross Section of Expected Returns Worldwide

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