Prior studies of annual report timing treat all reports filed before SEC deadlines as similar. We show this is not the case. Nearly 40 percent of 10-Ks are filed well in advance of SEC deadlines, and the propensity of early reporting continues to increase. We find that the firm characteristics...

We investigate how managers’ decisions to file audited financial reports prior to SEC reporting deadlines relate to the economic role of mandatory reporting. Contrary to the view that audited financial reports will be more informative when they are filed earlier, we find that managers file...

I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...

Purpose: Why some assembly factories implement a lean program faster than others is an enduring puzzle. We examine the effect of a fundamental characteristic of every assembly factory—its rhythm of production. Design/methodology/approach: We designed a multi-method study and collected data...