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

Santos, Dinis

HOW DOES REPORTING FREQUENCY INFLUENCES THE PERFORMANCE OF A FIRM? A THEORETICAL REVIEW AND EMPIRICAL EVIDENCE.

DINIS SANTOS

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

DOI: 10.20472/BM.2017.5.2.004

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APA citation:
DINIS SANTOS (2017). How does reporting frequency influences the performance of a firm? A theoretical review and empirical evidence.. International Journal of Business and Management, Vol. V(2), pp. 40-63. , DOI: 10.20472/BM.2017.5.2.004