Financial statement filing lags: An empirical analysis among small firms

被引：26

作者：

Luypaert, Mathieu ^{[1
,2
,3
]}

Van Caneghem, Tom ^{[4
]}

Van Uytbergen, Steve ^{[4
]}

机构：

[1] Vlerick Business Sch, Corp Finance, Ghent, Belgium

[2] Vlerick Business Sch, Masters Gen Management, Ghent, Belgium

[3] Katholieke Univ Leuven, Brussels, Belgium

[4] Katholieke Univ Leuven, Fac Econ & Business, Warmoesberg 26, B-1000 Brussels, Belgium

来源：

INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP | 2016年 / 34卷 / 04期

关键词：

filing requirements; financial reporting; reporting lag; small firms; EARNINGS MANAGEMENT; PRIVATE FIRMS; TIMELINESS; AUDIT; QUALITY; INFORMATION; PERFORMANCE; COMPANIES; EQUITY; GROWTH;

D O I：

10.1177/0266242615569324

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article examines financial statement filing lags among a sample of Belgian small firms. Our results indicate that around one-third of small firm financial statements are filed late (after the legal deadline), but that monetary sanctions could be an effective tool to encourage compliance with legal deadlines. Whereas the deadline and late filing sanctions are filing incentives, various factors, such as firm size and presence of an external financial statement audit, also affect financial statement filing lags. Evidence indicated that extremely late filings were associated with lower financial statement quality.

引用

页码：506 / 531

页数：26

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