At the same instance, Mangena and Tauringana  reported that interim reports are valuable to investors of stock market particularly, when they are making decision, and this has also been reported in the pertinent literature. It is believed that through the interim reports, investors are equipped with sufficient material information on the public listed company’s financial status. Thus, as indicated by Allen et al. and Alias et al., these investors could be able to make informed decisions and better predictions especially, with regard to earnings and share prices.

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