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    Financial statement filing lags: an empirical analysis among small firms

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    Publication type
    Journal article with impact factor
    Author
    Luypaert, Mathieu
    Van Caneghem, Tom
    Van Uytbergen, Steve
    Publication Year
    2016
    Journal
    International Small Business Journal
    Publication Volume
    34
    Publication Issue
    4
    Publication Begin page
    506
    Publication End page
    531
    
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    Abstract
    This article examines financial statement filing lags among a sample of Belgian small firms. Our results indicate that around one-third of small firm financial statements are filed late (after the legal deadline), but that monetary sanctions could be an effective tool to encourage compliance with legal deadlines. Whereas the deadline and late filing sanctions are filing incentives, various factors, such as firm size and presence of an external financial statement audit, also affect financial statement filing lags. Evidence indicated that extremely late filings were associated with lower financial statement quality.
    Keyword
    Filing Requirements, Financial Reporting, Reporting Lag, Small Firms
    Knowledge Domain/Industry
    Accounting & Finance
    DOI
    10.1177/0266242615569324
    URI
    http://hdl.handle.net/20.500.12127/5077
    ae974a485f413a2113503eed53cd6c53
    10.1177/0266242615569324
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