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

• 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
• Institution: Nanyang Technological University

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...