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Value relevance of accounting : emphasis on quarterly earnings reports in Norway

Bueide, Geir Ove; Heiberg, Carl Christian
Master thesis
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Oppgave11.pdf (1.109Mb)
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http://hdl.handle.net/11250/95095
Utgivelsesdato
2014-02-10
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Samlinger
  • Master of Science [1116]
Sammendrag
In this thesis we study the value relevance of accounting information on the Oslo Stock Exchange. We address two questions; 1) are quarterly earnings reports value relevant and 2) are quarterly earnings more value relevant than annual earnings. This is studied over the ten year period 2002-2011 which covers the period after quarterly reporting became mandatory. Our findings indicate that quarterly earnings in fact are value relevant. Further, a return regressions on quarterly earnings figures yields a higher explanatory power (R2 = 0.1234) than for the traditional regression of return on annual earnings (R2 = 0.1074). The results found indicate that timely reporting is important and indeed relevant.
Beskrivelse
Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2014

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