The Accounting Review Vol. 59 No. 2 1984
Timeliness of Financial Reporting and Financial Distress.
Abstract
A sample of Australian companies entering financial distress is found to have significantly longer reporting delays than a control group of companies. Unfortunately the reporting lags, either alone or in conjunction with conventional bankruptcy prediction models, do not appear to add to our ability to predict distress.
- DOI
- 10.2308/tar-4488914
- Volume
- 59
- Issue
- 2
- Pages
- 287-295
- Language
- en
- Sources
- openalex crossref