Consequences of Interim Reporting: A Literature Review and Future Research Directions

Autor: Peter Kajüter, A Lessenich, Martin Nienhaus, Gemmern F van
Rok vydání: 2021
Předmět:
Zdroj: European Accounting Review. 31:209-239
ISSN: 1468-4497
0963-8180
DOI: 10.1080/09638180.2021.1872398
Popis: This study provides the first comprehensive literature review on interim reporting based on 112 papers published between 1961 and 2020. The review focuses on both the firm-specific consequences (ca...
Databáze: OpenAIRE