Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385633393> ?p ?o ?g. }
- W4385633393 endingPage "34" @default.
- W4385633393 startingPage "1" @default.
- W4385633393 abstract "We examine the determinants and consequences of firms’ interim reporting choices in response to the gradual deregulation of quarterly reporting in the prime market segment of the Vienna Stock Exchange (VSE). Following the deregulation, only a few firms terminate quarterly reporting entirely, while most firms reduce the content of quarterly reports predominantly by omitting the notes disclosures. Our interview and empirical evidence suggest that firms primarily consider the information needs of their key stakeholders, such as institutional (foreign) investors and analysts, as well as their transparency preferences in their interim reporting decisions. Reporting and proprietary costs are less important to prime market firms. Firms that terminate quarterly reporting or substantially reduce the content of quarterly reports experience an economically significant reduction in liquidity, but not a deterioration in analyst forecast properties. Collectively, our results suggest that stakeholders demand quarterly reporting, but not necessarily full quarterly reports." @default.
- W4385633393 created "2023-08-08" @default.
- W4385633393 creator A5016354403 @default.
- W4385633393 creator A5030662325 @default.
- W4385633393 creator A5053585242 @default.
- W4385633393 date "2023-08-06" @default.
- W4385633393 modified "2023-09-23" @default.
- W4385633393 title "The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment" @default.
- W4385633393 cites W1591748721 @default.
- W4385633393 cites W1979292083 @default.
- W4385633393 cites W1993981983 @default.
- W4385633393 cites W1995106861 @default.
- W4385633393 cites W2002610165 @default.
- W4385633393 cites W2005102103 @default.
- W4385633393 cites W2007306915 @default.
- W4385633393 cites W2008608178 @default.
- W4385633393 cites W2027301603 @default.
- W4385633393 cites W2042421638 @default.
- W4385633393 cites W2054965424 @default.
- W4385633393 cites W2056238342 @default.
- W4385633393 cites W2069712330 @default.
- W4385633393 cites W2098228413 @default.
- W4385633393 cites W2113810930 @default.
- W4385633393 cites W2139122730 @default.
- W4385633393 cites W2146756020 @default.
- W4385633393 cites W2150156008 @default.
- W4385633393 cites W2154187126 @default.
- W4385633393 cites W2156299179 @default.
- W4385633393 cites W2163490533 @default.
- W4385633393 cites W2315219517 @default.
- W4385633393 cites W2317098014 @default.
- W4385633393 cites W2330123577 @default.
- W4385633393 cites W2333448746 @default.
- W4385633393 cites W2336317428 @default.
- W4385633393 cites W2518432416 @default.
- W4385633393 cites W2735071234 @default.
- W4385633393 cites W2752617332 @default.
- W4385633393 cites W2772822643 @default.
- W4385633393 cites W2796582032 @default.
- W4385633393 cites W2996925033 @default.
- W4385633393 cites W3019201942 @default.
- W4385633393 cites W3121401171 @default.
- W4385633393 cites W3121647716 @default.
- W4385633393 cites W3121815376 @default.
- W4385633393 cites W3121942558 @default.
- W4385633393 cites W3121988489 @default.
- W4385633393 cites W3122066931 @default.
- W4385633393 cites W3123151012 @default.
- W4385633393 cites W3123195967 @default.
- W4385633393 cites W3123336139 @default.
- W4385633393 cites W3123397465 @default.
- W4385633393 cites W3123853500 @default.
- W4385633393 cites W3124363000 @default.
- W4385633393 cites W3124394808 @default.
- W4385633393 cites W3124545495 @default.
- W4385633393 cites W3125460699 @default.
- W4385633393 cites W3125519920 @default.
- W4385633393 cites W3126090103 @default.
- W4385633393 cites W3128951271 @default.
- W4385633393 cites W3174658651 @default.
- W4385633393 cites W3202459411 @default.
- W4385633393 cites W4205903886 @default.
- W4385633393 cites W4245045968 @default.
- W4385633393 cites W4247695167 @default.
- W4385633393 doi "https://doi.org/10.1080/09638180.2023.2239298" @default.
- W4385633393 hasPublicationYear "2023" @default.
- W4385633393 type Work @default.
- W4385633393 citedByCount "0" @default.
- W4385633393 crossrefType "journal-article" @default.
- W4385633393 hasAuthorship W4385633393A5016354403 @default.
- W4385633393 hasAuthorship W4385633393A5030662325 @default.
- W4385633393 hasAuthorship W4385633393A5053585242 @default.
- W4385633393 hasBestOaLocation W43856333931 @default.
- W4385633393 hasConcept C10138342 @default.
- W4385633393 hasConcept C114614502 @default.
- W4385633393 hasConcept C121955636 @default.
- W4385633393 hasConcept C144133560 @default.
- W4385633393 hasConcept C166957645 @default.
- W4385633393 hasConcept C17744445 @default.
- W4385633393 hasConcept C183582576 @default.
- W4385633393 hasConcept C184992742 @default.
- W4385633393 hasConcept C199539241 @default.
- W4385633393 hasConcept C200870193 @default.
- W4385633393 hasConcept C2775884135 @default.
- W4385633393 hasConcept C2776957806 @default.
- W4385633393 hasConcept C2780233690 @default.
- W4385633393 hasConcept C2781426361 @default.
- W4385633393 hasConcept C33923547 @default.
- W4385633393 hasConcept C4577558 @default.
- W4385633393 hasConcept C95457728 @default.
- W4385633393 hasConceptScore W4385633393C10138342 @default.
- W4385633393 hasConceptScore W4385633393C114614502 @default.
- W4385633393 hasConceptScore W4385633393C121955636 @default.
- W4385633393 hasConceptScore W4385633393C144133560 @default.
- W4385633393 hasConceptScore W4385633393C166957645 @default.
- W4385633393 hasConceptScore W4385633393C17744445 @default.
- W4385633393 hasConceptScore W4385633393C183582576 @default.
- W4385633393 hasConceptScore W4385633393C184992742 @default.