What Would Happen if the U.S. Stopped Requiring Quarterly Earnings Reports?
Harvard Business Review
SEPTEMBER 6, 2018
In the UK setting, after the imposition of mandatory quarterly reporting we found no change in company investments, measured as capital expenditures on plants, property, equipment, R&D, and intangible assets. Hence, getting rid of quarterly reporting is unlikely to mitigate corporate short-termism.
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