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...

A large literature on cost management has shifted the view of cost behavior from a mechanical relation between cost drivers and costs towards recognizing that managers’ decisions influence costs in important ways. We contribute to this literature by using a novel feature of the financial...

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. Approach: We designed a multi-method study and collected data from a leading global...

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...

This study examines whether the potential for hold-up in supply chains influences the extent of process integration and information sharing between partners. The analysis uses performance scorecards and financial performance data collected from a major manufacturer regarding its contractual...