Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/40150
Title: Effect of mandatory interim reporting frequency on the cost of capital around the world
Authors: Fu, Ren Hui
Keywords: DRNTU::Business::Accounting::Reporting
Issue Date: 2010
Source: Fu, R. H. (2010). Effect of mandatory interim reporting frequency on the cost of capital around the world. Doctoral thesis, Nanyang Technological University, Singapore.
Abstract: 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.
URI: https://hdl.handle.net/10356/40150
DOI: 10.32657/10356/40150
Fulltext Permission: open
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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