The Timeliness of Financial Reporting: A Comparative Study of Companies in Russia and the European Union

Robert McGee, Michael Tyler, Thomas Tarangelo and Danielle N. Igoe
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Michael Tyler: Barry University
Thomas Tarangelo: Florida International University
Danielle N. Igoe: University of Florida

Chapter 16 in Corporate Governance in Transition Economies, 2008, pp 165-171 from Springer

Abstract: It is important to report financial information in a timely fashion. The longer a company waits to release its annual report and accompanying financial statements, the more stale the information is and the less useful it is. A number of studies have been done on various aspects of timeliness in financial reporting. Those studies are not summarized here but a listing is provided in the reference section for further research.

Keywords: Corporate Governance; Earning Management; Earning Announcement; Account Research; Russian Company (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1007/978-0-387-84831-0_16

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