A comparison of the value relevance of interim and annual financial statements

A comparison of the value relevance of interim and annual financial statements

Background: This study tests the value relevance of interim accounting information. The study also explores whether the value relevance of annual and interim financial statements has changed over time. Aim: It explores whether the value relevance of interim financial statements is higher than the va...

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Bibliographic Details
Main Authors: Mbalenhle Zulu, Marna de Klerk, Johan G.I. Oberholster
Format: Article
Language:English
Published: AOSIS 2017-03-01
Series:South African Journal of Economic and Management Sciences
Subjects:
value relevance
capital markets
market value
annual reporting date
interim reporting date
association
book value
earnings
Johannesburg stock exchange
South Africa
Online Access:https://sajems.org/index.php/sajems/article/view/1498

Internet

https://sajems.org/index.php/sajems/article/view/1498

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