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Keywords: Interim report lag
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Journal Articles
The demand and supply timely financial reports
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (3): 335–353.
Published: 27 April 2020
... with reporting delay. The paper examines the audit report lag (ARL), the financial report lag and the corresponding interim report lags for a large sample of New Zealand listed firms. Design/methodology/approach Because of the small sample we report bivariate correlations. Together with OLS regression, we...
