How does reporting frequency influences the performance of a firm? A theoretical review and empirical evidence

Dinis Santos ()
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Dinis Santos: Faculty of Economics of the University of Coimbra

International Journal of Business and Management, 2017, vol. 5, issue 2, 40-63

Abstract: The aim of the present report is to review the available literature on how does the mandatory reporting frequency affects the binomial relationship between the performance and the short-term concerns of the firms as well as to show empirical evidence on the same subject. For this, we used a sample of 2722 firms from a heterogeneous international environment. After running the analysis, we find he a higher reporting frequency negatively impacts the results of firms. There seems to be a short-termism concern leading to a performance decrease. Also, there are few approaches to try to deal with this issue within the literature.

Keywords: Firms performance; reporting frequency; short-termism; performance impact; disclosing information (search for similar items in EconPapers)
JEL-codes: L10 L20 L25 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:sek:jijobm:v:5:y:2017:i:2:p:40-63

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