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。
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。
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。
An interim period refers to a reporting period which is shorter than a full accounting year.
中期，是指短于一个完整的会计年度的报告期间。
An interim period refers to a reporting term which is shorter than a full fiscal year.
中期，是指短于一个完整的会计年度的报告期间。
IASC has enacted IAS34 "interim financial reporting" on 2,1998, it is the fist time that IASC enact standard on IFR.
国际会计准则委员会（IASC）于1 998年2月发布了第34号国际会计准则（IAS）“中期财务报告” ，这是IASC首次就中期财务报告问题发布准则。
School students for the school recruit an interim reporter on a newspaper in English, and reporting activities throughout the process.
校学生相会向全校聘请别名暂时记者在校报上用英语全程报道举动流程。
School students for the school recruit an interim reporter on a newspaper in English, and reporting activities throughout the process.
校学生相会向全校聘请别名暂时记者在校报上用英语全程报道举动流程。
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