Concepedia

Interim Reporting Disclosure

Interim Reporting Disclosure is an academic concept denoting a formal, time-specific disclosure of preliminary or evolving research findings, methodologies, or theoretical advancements within an ongoing scholarly investigation, distinguishing it from final or consolidated reporting by emphasizing transparency, accountability, and iterative compliance during the research lifecycle.

27

Publications

1.7K

Citations

41

Authors

21

Institutions

Publications per year

2017–2026

1

Parents

Publications

27

The effect of audit committee shareholding, financial expertise and size on interim financial disclosures

Musa Mangena, Richard Pike · Accounting and Business Research · 2005 · 379 citations

, , +16

The Time Series Behavior of Earnings

William H. Beaver · Journal of Accounting Research · 1970 · 220 citations

, , +15

To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?

Lawrence D. Brown, Arianna S. Pinello · Journal of Accounting Research · 2007 · 189 citations

, , +13

The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings

Andrew Schmidt · The Accounting Review · 2006 · 136 citations

, , +12

Discussion of Voluntary Corporate Disclosure: The Case of Interim Reporting

Katherine Schipper · Journal of Accounting Research · 1981 · 123 citations

, , +17

1–5 of 27

Authors

41

  1. MM
    Musa Mangena

    University of Bradford, United Kingdom

    3 publications · 481 citations

    3

    h-index

  2. YM
    Yaw M. Mensah

    Rutgers, The State University of New Jersey, United States

    2 publications · 52 citations

    2

    h-index

  3. RP
    Richard Pike

    University of Bradford, United Kingdom

    2 publications · 389 citations

    2

    h-index

  4. RH
    Robert H. Werner

    Rutgers, The State University of New Jersey, United States

    2 publications · 52 citations

    2

    h-index

  5. AS
    Arianna S. Pinello

    Florida Gulf Coast University, United States

    2 publications · 253 citations

    2

    h-index

1–5 of 41

Institutions

21

  1. Rutgers, The State University of New Jersey

    New Brunswick, United States

    2 h-index

    4 publications

    104 citations

  2. University of Bradford

    Bradford, United Kingdom

    2 h-index

    3 publications

    850 citations

  3. Temple University

    Philadelphia, United States

    1 h-index

    1 publications

    64 citations

  4. Université Laval

    Québec, Canada

    1 h-index

    1 publications

    30 citations

  5. Rütgers (Germany)

    Castrop-Rauxel, Germany

    1 h-index

    1 publications

    13 citations

  6. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    1 h-index

    1 publications

    13 citations

  7. University of Waterloo

    Waterloo, Canada

    1 h-index

    1 publications

    12 citations

  8. Ruhr University Bochum

    Bochum, Germany

    1 h-index

    1 publications

    26 citations

1–8 of 21

Venues

  1. Journal of Accounting Research

    JAR · 4 publications · 547 citations

    4

    h-index

  2. Journal of Business Finance &amp Accounting

    3 publications · 121 citations

    3

    h-index

  3. SSRN Electronic Journal

    Repository · 3 publications · 89 citations

    3

    h-index

  4. Accounting and Business Research

    2 publications · 398 citations

    2

    h-index

  5. Contemporary Accounting Research

    CAR · 2 publications · 63 citations

    2

    h-index

1–5