The Impact of Reporting Frequency on the Information Quality of Share Price: Some Evidence from the Chinese State-Owned Enterprises

Yin Toa Lee, CFA    Yin Toa Lee
31 May 2017
Category: Accounting

Country or region: Hong Kong SAR

As a major global exchange, the Stock Exchange of Hong Kong (SEHK) only requires semi-annual reporting whereas other major exchanges require quarterly, including China. I argue against the traditional view that higher reporting frequency is necessarily more beneficial.  The decision on reporting frequency depends on how the information is being ......

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