The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports
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DOI: 10.1007/s11156-021-00994-1
Abstract: Using data from Taiwan, where listed firms are required to disclose monthly revenues, this paper examines the information value of mandatory interim revenue disclosures. We find that monthly revenue surprises have a significant effect on… read more here.
Keywords: information value; revenue surprises; monthly revenue; revenue ... See more keywords