Effect of mandatory interim reporting frequency on the cost of capital around the world

This paper investigates the effect of mandatory interim reporting frequency on the cost of capital, using data from 41 countries. We find that higher interim reporting frequency is reliably associated with lower cost of capital, after we control for firm-specific factors, country-specific factors, a...

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Main Author:	Fu, Ren Hui
Other Authors:	Zhang Huai
Format:	Theses and Dissertations
Language:	English
Published:	2010
Subjects:	DRNTU::Business::Accounting::Reporting
Online Access:	https://hdl.handle.net/10356/40150
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Institution:	Nanyang Technological University
Language:	English

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spelling	sg-ntu-dr.10356-401502024-01-12T10:14:00Z Effect of mandatory interim reporting frequency on the cost of capital around the world Fu, Ren Hui Zhang Huai Nanyang Business School DRNTU::Business::Accounting::Reporting This paper investigates the effect of mandatory interim reporting frequency on the cost of capital, using data from 41 countries. We find that higher interim reporting frequency is reliably associated with lower cost of capital, after we control for firm-specific factors, country-specific factors, additional voluntary reporting, etc. In addition, we hypothesize and find that the cost of capital benefit of higher reporting frequency is more pronounced in countries with stronger legal institutions. DOCTOR OF PHILOSOPHY (NBS) 2010-06-11T01:56:45Z 2010-06-11T01:56:45Z 2010 2010 Thesis Fu, R. H. (2010). Effect of mandatory interim reporting frequency on the cost of capital around the world. Doctoral thesis, Nanyang Technological University, Singapore. https://hdl.handle.net/10356/40150 10.32657/10356/40150 en 96 p. application/pdf
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
language	English
topic	DRNTU::Business::Accounting::Reporting
spellingShingle	DRNTU::Business::Accounting::Reporting Fu, Ren Hui Effect of mandatory interim reporting frequency on the cost of capital around the world
description	This paper investigates the effect of mandatory interim reporting frequency on the cost of capital, using data from 41 countries. We find that higher interim reporting frequency is reliably associated with lower cost of capital, after we control for firm-specific factors, country-specific factors, additional voluntary reporting, etc. In addition, we hypothesize and find that the cost of capital benefit of higher reporting frequency is more pronounced in countries with stronger legal institutions.
author2	Zhang Huai
author_facet	Zhang Huai Fu, Ren Hui
format	Theses and Dissertations
author	Fu, Ren Hui
author_sort	Fu, Ren Hui
title	Effect of mandatory interim reporting frequency on the cost of capital around the world
title_short	Effect of mandatory interim reporting frequency on the cost of capital around the world
title_full	Effect of mandatory interim reporting frequency on the cost of capital around the world
title_fullStr	Effect of mandatory interim reporting frequency on the cost of capital around the world
title_full_unstemmed	Effect of mandatory interim reporting frequency on the cost of capital around the world
title_sort	effect of mandatory interim reporting frequency on the cost of capital around the world
publishDate	2010
url	https://hdl.handle.net/10356/40150
_version_	1789482983231586304

Effect of mandatory interim reporting frequency on the cost of capital around the world

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