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Timeliness of Financial Reporting and Financial Distress.

Greg Whittred; Ian Zimmer

Senior Lecturers in Accountancy, University of New South Wales. 1

The Accounting Review 1984

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 (2)
Pages
287-295
Language
en
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