کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005833 938084 2013 20 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Regulating the timing of disclosure: Insights from the acceleration of 10-K filing deadlines
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Regulating the timing of disclosure: Insights from the acceleration of 10-K filing deadlines
چکیده انگلیسی

We study the effects of regulating the timing of disclosure on the quality of accounting information, using a 2003 US regulatory change that accelerates 10-K filing deadlines as a research setting. Employing a difference-in-differences design, we find that the likelihood of issuing financial statements that are later restated increases for firms that are required to file more quickly, relative to firms whose filing practices are not affected by the regulatory change. This effect is particularly pronounced during the audit busy season, when auditors also face significant time pressure. These results are consistent with a tradeoff between how quickly accounting reports are required to be filed and the reliability of the resulting reports.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 32, Issue 6, November–December 2013, Pages 475–494
نویسندگان
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