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Consequences of Interim Reporting: A Literature Review and Future Research Directions
137/137 checkable references clean · checked 2026-08-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
26 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 137 checked references that resolve
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Discussion of The Predictive Content of Interim Reports-A Time Series Analysis
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The Informational Content of Quarterly Earnings: An Extension and Some Further Evidence
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Reporting Frequency, Information Precision and Private Information Acquisition
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Investor protection and the information content of annual earnings announcements: International evidence
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SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors
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THE EFFECT OF AUDITOR INVOLVEMENT ON THE PREDICTIVE CAPACITY OF INTERIM FINANCIAL INFORMATION
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Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”
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Financial reporting frequency, information asymmetry, and the cost of equity
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Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
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Discussion of The Predictive Ability of Alternative Parts of Interim Financial Statements
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An Empirical Investigation of NYSE Volume and Price Reactions to the Announcement of Quarterly Earnings
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An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns
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AN INVESTIGATION OF SEASONALITY IN STOCK PRICE RESPONSES TO QUARTERLY EARNINGS ANNOUNCEMENTS
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Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
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The information content of annual earnings announcements and mandatory adoption of IFRS
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Intraday Stock Price Reactions to Interim‐Quarter versus Fourth‐Quarter Earnings Announcements
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The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*
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Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research
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The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
resolves10.1080/17449480.2012.720874
The Struggle for a Common Interim Reporting Frequency Regime in Europe
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Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements
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Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports
resolves10.1111/j.1099-1123.2008.00369.x
Audit Committees and Voluntary External Auditor Involvement in UK Interim Reporting
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The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
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The Influence of Quarterly Earnings Announcements on Investor Decisions as Reflected in Common Stock Price Changes
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Effects of frequent information disclosure: the case of daily net asset value reporting for closed-end investment companies
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Public disclosure, private information collection, and short-term trading
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Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter Earnings
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The capital market implications of the frequency of interim financial reporting: an international analysis
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Price and Trading Volume Reaction Surrounding Earnings Announcements: A Closer Examination
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THE INFORMATION CONTENT OF INTERIM FINANCIAL REPORTS: UK EVIDENCE
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Discussion of Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter Earnings
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Effects of Increased Reporting Frequency on Nonprofessional Investors' Earnings Predictions
resolves10.1016/j.intacc.2007.09.006
Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants
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Control Rights and Capital Structure: An Empirical Investigation
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Cross‐Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth‐Quarter and Seasonality Influences*
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Voluntary Interim Disclosure by Early 20th Century NYSE Industrials*
resolves10.1016/0165-4101(89)90009-8
The timing of and incentives for annual earnings forecasts near interim earnings announcements
resolves10.1111/j.0306-686x.2004.0d05.x
<i>Discussion of</i> Interim Reporting Frequency and Financial Analysts’ Expenditures
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Semi-annual earnings announcements and market reaction: some recent findings for a small capital market
resolves10.1016/j.jacceco.2012.07.004
Discussion of “Financial reporting frequency, information asymmetry, and the cost of equity”
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Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*
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Discussion of the Predictive Power of First-Quarter Earnings Reports: A Replication
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Discussion of the Influence of Quarterly Earnings Announcements on Investor Decisions As Reflected in Common Stock Price Changes
resolves10.1111/j.0306-686X.2004.00005.x
Interim Reporting Frequency and Financial Analysts' Expenditures
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Financial reporting complexity and investor underreaction to 10-K information
The 26 references without a DOI — listed, not checked
no DOI — not checkedA replication: Does audit involvement affect the quality of interim report numbers
no DOI — not checkedUnexpected earnings, firm size, and trading volume around quarterly earnings announcements
no DOI — not checkedTowards a theory of interim reporting for a seasonal business: A behavioral approach
no DOI — not checkedAn examination of some interim reporting theories for a seasonal business
no DOI — not checkedThe predictive value of interim reports for improving forecasts of future quarterly earnings
no DOI — not checkedThe demand for external auditing: Size, debt and ownership influences
no DOI — not checkedSecurity price response to quarterly earnings announcements and analysts`analysts`forecast revisions
no DOI — not checkedQuarterly accounting data: Time-series properties and predictive-ability results
no DOI — not checkedInterim statements: An analytical examination of alternative accounting techniques
no DOI — not checkedAlternative interim reporting techniques within a dynamic framework: A reply
no DOI — not checkedref67
no DOI — not checkedTimeliness of annual earnings announcements: Some empirical evidence
no DOI — not checkedDoes audit involvement affect the quality of interim report numbers
no DOI — not checkedref76
no DOI — not checkedImplications of "Volatility in quarterly accounting data": A comment
no DOI — not checkedAnalysis of the evolution of research contributions by
no DOI — not checkedAlternative interim reporting techniques within a dynamic framework: Comments and extensions
no DOI — not checkedVolatility in quarterly accounting data
no DOI — not checkedImplications of volatility in quarterly accounting data: A reply
no DOI — not checkedCompany financial statements: An essay in business history 1830-1950
no DOI — not checkedref125
no DOI — not checkedImplications of the integral approach to quarterly reporting for the post-earnings-announcement drift
no DOI — not checkedref143
no DOI — not checkedSGX RegCo adopts risk-based approach to quarterly reporting, mandates more robust disclosures on matters of high impact
no DOI — not checkedThe market reaction to 10-K and 10-Q filings and to subsequent
no DOI — not checkedA look at published interim reports
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