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Quarterly financial reporting and management short-termism

Oct. 2018

by Sadakazu Osaki

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.

*Organization names and job titles are current as of the publishing dates

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Author's Profile

Sadakazu Osaki

Head of Research,
Center for Strategic Management and Innovation

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