Conover, C. Mitchell; Miller, Robert E.; Szakmary, Andrew - In: International Review of Financial Analysis 17 (2008) 5, pp. 849-869
In this study, we examine financial reporting lags, the incidence of late filing, and the relationship between reporting lags, firm performance and the degree of capital market scrutiny. We use a large sample of firms spanning 22 countries over a eleven-year period. A focal point of our analysis...
