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| Author: | Gajewski, J-F. Quéré, B.P. |
| Title: | The information content of earnings and turnover announcements in France |
| Journal: | European Accounting Review
2001 : VOL. 10:4, p. 679-704 |
| Index terms: | EARNINGS INFORMATION TURNOVER FRANCE |
| Language: | eng |
| Abstract: | Firms publish interfirm figures at a higher frequency to allow investors to react quickly to frequently updated information that gives them a more accurate view of the evolution of the firm. In the United States, according to regulation S-X, the interfirm quarterly reports must disclose the net income. In France, firms must publish their quarterly turnovers and their half-year income statements in addition to their annual accounts. Whereas American publications are practically homogenous in nature in terms of earnings disclosure, the information content of French quarterly reports differs from that of the half-year and annual accounts. |
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