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New Report Release: Quarterly financial reporting and management short-termism

Oct 10. 2018

US President Trump recently tweeted in favor of allowing companies to report earnings semiannually instead of quarterly. Quarterly financial reporting is often criticized for encouraging short-termism among investors and corporate executives but empirical research conducted in the UK found no evidence substantiating such criticism. Regulators considering revising or discontinuing quarterly financial reporting should proceed cautiously without falling under the sway of specious arguments.

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