Ending quarterly reporting not effective in battling short-termism in UK: CFA study
Claudia Tan HS
Singapore
THERE was little difference in the levels of corporate investment by UK companies between those that stopped quarterly reporting (QR) and the firms that continued, according to a 2017 study.
To cut compliance cost for issuers and encourage long-term investment, the European Union's Transparency Directive was amended in 2013 to remove QR and was subsequently implemented by the UK in 2014.
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