The timely flow of financial information is critical for efficient capital market functioning, yet
we have little understanding of firms' and auditors' collective abilities to maintain timely …

Timeliness is an essential factor for the relevance of financial reporting information.
However, the role of corporate governance in influencing financial reporting is largely …

This study examines managers' strategic use of concurrent disclosures around the
announcement of negative material events. We predict and find that managers disclosing …

A prevalent challenge in the disclosure literature is disentangling firms' disclosure choices
from the changes in firm economics and governance that drive them. To better capture …

We show that a seemingly innocuous change to accounting policies-extending the filing
period of financial statements during the Covid-19 crisis-increased late filers' access to …

Although Form 8-K rules mandate that firms report material events shortly after they occur, a
limited safe harbor allows firms to delay disclosure of certain events if they arise or are …

Purpose This study aims to examine the Securities and Exchange Commission's final rule in
Modernization of Beneficial Ownership Reporting, which reduced the time for significant …

RESUMO O objetivo do presente estudo é analisar o efeito da folga financeira sobre a
tempestividade dos demonstrativos contábeis em companhias listadas na B3. Diante disso …

This paper presents the first attempt to investigate the consequences of capital markets on
China's “Zero–COVID policy,” specifically during the 2022 outbreaks in Shenzhen …

Completeness and timeliness are two properties of firm disclosures valued by investors and
promoted by standard setters in their conceptual frameworks of financial reporting …