In order to examine the efficiency of interim reports, this dissertation study how the frequency of interim reporting affects earnings timeliness.

为了检验中期报告的有用性，本文研究了中期报告频率对盈余及时性的影响。

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The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.

中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。

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Conversely, if reporting is delayed until all aspects are known, the information may be highly reliable but of little use to users who have had to make decisions in the interim.

相反，如果要延误到所有方面都了解以后才予以报告，信息可能会相当可靠，但对于必须在事中作出决策的使用者来说，用处可能就会很小。

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Until a permanent successor is identified, Time Inc. will be led by an experienced interim management committee, reporting directly to me, composed of Howard Averill, Maurice Edelson and John Huey.

FORBES: Time Inc. CEO Griffin Out; 'Did Not Mesh,' Says Bewkes

In the aftermath of the SIFMA conference in New York last month, the CFTC will require LEIs, or LEI Lite (some interim identification standard), for swaps reporting by September while the G20 is asking for global participation in developing the global LEI standard and implementing it by March 2013, a somewhat slower schedule.

FORBES: LEI -- Think Global, Register Local, Says CUSIP

The interim results are Pinewood's first since it changed its reporting period to the end of March from the end of December.

BBC: James Bond helps Pinewood Studios back into profit