Accepted by Philip Berger. We thank seminar participants at Carnegie-Mellon University, Duke University, University of California at Davis, University of Houston, Stanford University, University of Toronto, the Journal of Accounting Research 2013 conference, and especially Ron Dye, Pingyang Gao, Ole-Kristian Hope, N.V. Ramanan, Gordon Richardson, Katherine Schipper, Shiva Sivaramakrishnan, and two anonymous referees for many helpful suggestions. Haresh Sapra acknowledges financial support from the University of Chicago Booth School of Business. Frank Gigler and Chandra Kanodia thank the University of Minnesota Accounting Research Center.
How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Article first published online: 11 MAR 2014
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014
Journal of Accounting Research
Volume 52, Issue 2, pages 357–387, May 2014
How to Cite
GIGLER, F., KANODIA, C., SAPRA, H. and VENUGOPALAN, R. (2014), How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency. Journal of Accounting Research, 52: 357–387. doi: 10.1111/1475-679X.12043
- Issue published online: 1 APR 2014
- Article first published online: 11 MAR 2014
- Accepted manuscript online: 30 JAN 2014 08:20AM EST
- Manuscript Accepted: 16 JAN 2014
- Manuscript Received: 29 DEC 2012
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