The financial reports published by companies are considered one of the most important sources of information due to the diversity of information contained in these reports. Interim financial reports provide stock exchanges with updated information on the well-being of the respective companies continuously. Therefore, evidently today, various stock exchanges around the world require companies to prepare interim financial reports, with the objective of providing important stakeholders (employees, shareholders, investors, the public, etc.) with timely and high quality financial information to help them make informed financing and investing decisions. This book is divided into seven chapters covering the introduction, an overview and the development of interim financial reporting, reviews of previous studies associated with issues surrounding interim financial reporting, discussion of research framework developed for this study, discussion of research method adopted in carrying out this study, findings of the study, and discussion on the limitations of the study and recommendations for future work.