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 …