Quarterly reports quality: evidence from earnings deviation between audited annual financial statements and cumulative quarterly reports.
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Date
2017-02
Authors
Saidin, Saidatunur Fauzi
Journal Title
Journal ISSN
Volume Title
Publisher
Universiti Sains Malaysia
Abstract
Banyak negara mengkehendaki syarikat tersenarai untuk menerbitkan akaun suku tahunan. Objektifnya ialah untuk menyediakan maklumat yang lebih tepat pada masanya. Walaubagaimanapun, kebimbangan terhadap kualiti akaun tersebut seringkali dibangkitkan kerana tidak perlu diaudit.
Many countries have required listed companies to publish quarterly accounts. The objective is to provide more timely information. However, concern has been raised on the quality of the accounts since they are not required to be audited.
Description
Keywords
financial statements , cumulative quarterly