Impact of Reporting Frequency on UK Public Companies Impact of Reporting Frequency on UK Public Companies

Impact of Reporting Frequency on UK Public Companies

Robert C. Pozen and Others

Publisher Description

Beginning in 2007, UK public companies were required to issue quarterly, rather than semiannual, financial reports. But the UK removed this quarterly reporting requirement in 2014. We studied the effects of these regulatory changes on UK public companies and found that the frequency of financial reports had no material impact on levels of corporate investment. However, mandatory quarterly reporting was associated with an increase in analyst coverage and an improvement in the accuracy of analyst earnings forecasts.

GENRE
Business & Personal Finance
RELEASED
2017
March 16
LANGUAGE
EN
English
LENGTH
28
Pages
PUBLISHER
CFA Institute Research Foundation
SELLER
RESEARCH FOUNDATION OF CFA INSTITUTE
SIZE
784.2
KB

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