Companies' choices pivotal under current quarterly reporting regime

In a commentary, SMU Associate Professor of Accounting (Practice) and Programme Director of SMU’s Master of Professional Accounting and Master of Science in Accounting (Data and Analytics) Wang Jiwei, and SMU Senior Lecturer of Accounting and Co-Director of SMU’s Master of Professional Accounting Prasart Jongjaroenkamol discussed the findings of their report, Study on the Risk-based Quarterly Reporting Regime. They explained how their report findings show evidence that the Singapore Exchange's new regime to release most companies from mandatory quarterly reporting has not hurt the market, but instead, gave companies greater opportunity to choose how they want to shape voluntary disclosures and allocate freed-up resources.