Lukason, Oliver; Camacho-Miñano, María-del-Mar - In: Risks : open access journal 7 (2019) 3/77, pp. 1-15
The aim of this study was to investigate whether firms’ reporting delays are interconnected with bankruptcy risk and … report over the legal deadline. In turn, firm leverage was not interconnected with reporting delays. In addition, firms with … delays occur, these can be conditioned by higher bankruptcy risk or poor performance, and thus, for instance, crediting such …