Annaert, Jan; Ceuster, Marc J.K. De; Polfliet, Ruud; … - In: Journal of Business Finance & Accounting 29 (2002-04) 3&4, pp. 477-495
In this study, we demonstrate that the average reporting lag of Belgian interim reports is large but has decreased slightly over the years 1991-1998. Contrary to US findings, we show that the disclosure of interim reports containing bad (good) news is not systematically delayed (speeded up)....
