Preparers' perceptions towards quarterly financial reporting in Malaysia

This study examines the perceptions of preparers of financial reports towards the issues surrounding corporate quarterly financial reporting in Malaysia. Questionnaires were mailed to chief financial officers of the Kuala Lumpur Stock Exchange (KLSE) listed companies, from whom 106 usable responses were gathered. The findings provide evidence that some preparers are not keen of the idea of quarterly reporting, despite the enforcement of the requirement. However, a majority of preparers are content with the current allowable reporting lag of two months, satisfied with the current content of the quarterly reports, and agree that management should at least discuss the quarterly results with the auditors. With respect to other matters, preparers expressed the view that the quarterly reports are reliable. However,there is also evidence that the first three quarterly reports are perceived to be less reliable than the fourth quarterly reports. The findings serve as an avenue for more research on quarterly financial reporting in Malaysia and other jurisdictions

Quarterly Research Output Reports

These reports paper summarize research outputs published in each quarter by academic staff at the University of Lincoln. The lists include substantive research outputs first appearing "in published form" (or equivalent for non-textual outputs) during this period. The lists have been generated automatically from data stored in the Lincoln Repository (http://eprints.lincoln.ac.uk/). Tables summarize the volume of outputs recorded by School

The quality of Neuer Markt quarterly reports : an empirical investigation

For the Neuer Markt year 2001 is not considered as one of its best, compared to its prior performance. Investors who once piled into the Neuer Markt have now become wary of the exchange, which was launched in 1997 as Europe’s leading growth market and answer to the U.S.‘s Nasdaq Stock Market. The Neuer Markt’s reputation has been marred by the misleading information policy from several Neuer Markt companies, publishing false annual and quarterly data. Some of these companies are responsible for having misinformed investors of their pending bankruptcies. Under these circumstances, it is time to find an explanation for the dramatic loss of credibility in Neuer Markt enterprises. Finding an answer, two aspects come under consideration: • What type of information (annual versus quarterly reports) was available for investors and • of what quality were these provided data. Interim reports can be seen as important instrument in the reporting system to inform all kinds of investors. For this reason we examine the quality of Neuer Markt quarterly reports by concentrating on the disclosure level of 52 Neuer Markt companies‘ reports for the third quarter 1999 and 2000. To enable comparison we establish four disclosure indexes that measure the report’s compliance with the Neuer Markt Rules and Regulations as well as with IAS and US GAAP interim reporting standards. The results demonstrate that the level of disclosure has increased over time. Then we aim to find typical attributes of Neuer Markt enterprises that provide high or low level of accounting information in their quarterly reports. Nevertheless the study also shows that there is not any correlation between market capitalization and the quality of interim reports. However, it can be suggested that an additional enforcement mechanism could improve quality and lure investors back. A step towards this aim is the standardization project of quarterly reports of Deutsche Boerse AG

Mendocino power plant site ecological study, Quarterly Report No. 5; July 1 - September 30, 1972

This report is the fifth quarterly report submitted in partial fulfillment of Research Contract No. S-1902 between the Department of Fish and Game and the Pacific Gas and Electric Company. Through this contract the Department of Fish and Game is to conduct a pre-operational ecological study to establish a base line inventory of the marine biota with special reference to fish and to abalone, including food chains. Quarterly reports will be followed by annual reports. The first annual report will cover all work from September 1971 through December 1972. Full tables and species lists will be included in each annual report

Mendocino power plant site ecological study, Quarterly Report No. 1; July 1 - September 30, 1971

This report is the first quarterly report submitted in partial fulfillment of Research Contract No. S-1902 between the Department of Fish and Game and the Pacific Gas and Electric Company. Through this contract the Department of Fish and Game is to conduct a pre-operational ecological study to establish a base line inventory of the marine biota with special reference to fish and to abalone, including food chains. Quarterly reports will be followed by annual reports. The first annual report will cover all work from September 1971 through December 1972. Full tables and species lists will be included in each annual report

Tennessee Housing Market Brief, 2nd Quarter 2008

The fourth in a series of quarterly reports on the housing market in Tennessee, supported by a Tennessee Housing Development Agency grant

Jefferson Digital Commons quarterly report: October-December 2018

This quarterly report includes: Articles Dissertations From the Archives Grand Rounds and Lectures Industrial Design Capstones Journals and Newsletters LabArchives Launch Masters of Public Health Capstones Posters Reports Videos What People are Saying About the Jefferson Digital Common

Tennessee Housing Market Brief, 3rd Quarter 2007

The first in a series of quarterly reports on the housing market in Tennessee, supported by a Tennessee Housing Development Agency grant

Tennessee Housing Market Brief, 1st Quarter 2008

The third in a series of quarterly reports on the housing market in Tennessee, supported by a Tennessee Housing Development Agency grant

Jefferson Digital Commons quarterly report: October-December 2019

This quarterly report includes: Articles Dean\u27s Research Development Lunch Conference Dissertations Educational Materials From the Archives Grand Rounds and Lectures Journals and Newsletters Population Health Presentation Materials Posters Reports Symposiums What People are Saying About the Jefferson Digital Common