In the

private sector The private sector is the part of the economy, sometimes referred to as the citizen sector, which is owned by private groups, usually as a means of establishment for profit or non profit, rather than being owned by the government. Employment The ...

, a quarterly finance report is a

financial report Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to un ...

that covers three months of the year, which is required by numbers of stock exchanges around the world to provide information to investors on the state of a company. "Private sector financial reports emphasize the ultimate impact of transactions for a given period" (McKinney, 2004, p. 475). In the

public sector The public sector, also called the state sector, is the part of the economy composed of both public services and public enterprises. Public sectors include the public goods and governmental services such as the military, law enforcement, infra ...

, quarterly reporting is meant to highlight a government's revenues and expenditures for a quarter of the fiscal year as it is defined for that entity (in the

United States The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territorie ...

, the

fiscal year A fiscal year (or financial year, or sometimes budget year) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many ...

is different for the federal government than it is for other levels of government). According to McKinney, "governments stress how transactions will affect near-term financing... nddecisions are related to annual or biannual appropriations, emphasizing balances and transactions related to near-term government financing - the operating budget." (2004, p. 475). For the American context, see Form 10-Q.

References

Financial reporting Financial statements {{business-stub

External Links

Quarterly reports – What are they and why should companies publish them?

How to read Earnings Reports