Sentence examples for frequency of financial reporting from inspiring English sources
Research from the CFA Institute indicated that for the periods studied and using their methodology, the frequency of financial reporting had no material impact on the levels of corporate investment, so relaxing quarterly reporting requirements is not a panacea for short-term thinking.
The certification of financial reports by chief executives and chief financial officers has focused minds.
In the future, we can apply the method for creating an object library of financial reports to other financial disclosures.
Given this tendency, this paper examines the post-devaluation (1998) financial reporting practices of Mexican banks.
Understanding forecasts is important because of their pervasiveness in business decisions such as budgeting, production, and financial reporting.
The frequency of financial crises in the last 20 years can be attributed to the lack of a comprehensive theory of financial regulation to guide policy makers.
Carcello et al. (2002) relate AC activity, proxied by the frequency of meetings, to greater vigilance of the financial reporting process.
In the second, we took advantage of the increase in financial reporting frequency due to the SEC rule changes in 1955, which moved from annual financial reporting to semi-annual reporting, and 1970, which moved from semi-annual reporting to quarterly reporting.
China, however, as an important emerging market which has recently increased their financial reporting frequency requirements from semi-annually to quarterly, has been out of the spotlight of such research.
Different from prior studies, the results suggest a negative association between stock information quality and financial reporting frequency.
