This paper investigates the extent to which the timeliness of UK private companies' accounting information reflects … behaviour is largely driven by regulatory deadlines, companies conjectured to be producing accounting information for reporting … differential, the change in regulation had a homogeneous impact. We report a significant reduction in the mean and median filing …

empirical research in accounting has focused primarily on public companies. Over the last few years, we have observed a change … in trend. Accounting scholars have started researching private firms and contributed to a better understanding of their … accounting decisions. This growing attention is likely due to a better availability of public data and to the fact that several …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have …

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … context of accounting regulation … accounting standard setter. However, standard setting is embedded in a political and institutional context. In their decision …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …