How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency

By Frank Gigler, Chandra Kanodia, Haresh Sapra, Raghu Venugopalan. 2014

195 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f5f79d64ff4cad9757746415863295257e1ac054

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Nemit Shroff
2. Rodrigo S. Verdi
3. J. Ernstberger
4. O. Vogler
5. Benedikt Link
6. M. Stich
7. S. Roychowdhury
8. Martin Walker

In Finance

1. Rodrigo S. Verdi
2. Nemit Shroff
3. J. Ernstberger
4. O. Vogler
5. Benedikt Link
6. M. Stich
7. S. Roychowdhury
8. L. Doukakis

In Strategy and Management

1. Nemit Shroff
2. Rodrigo S. Verdi
3. O. Vogler
4. Benedikt Link
5. S. Roychowdhury
6. M. Stich
7. J. Ernstberger
8. Ross L. Watts

Citations in the corpus

• The Real Effects of Mandatory Quarterly Reporting (2017, background): “In line with Gigler et al. (2014), we follow the latter view and predict that the level of IMS disclosure has the potential to mitigate reporting frequency-related RAM.”
• The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “19 In a more recent study, Gigler et al. (2014) extend the Stein (1989) model to show that increased reporting frequency can exacerbate myopia.”