Title: Financial statement filing lags: An empirical analysis among small firms
Authors: Luypaert, Mathieu
Van Caneghem, Tom ×
Van Uytbergen, Steve #
Issue Date: 2016
Publisher: Woodcock Publications Ltd
Series Title: International Small Business Journal issue:Published online before print February 10, 2015 pages:1-26
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.
ISSN: 0266-2426
Publication status: accepted
KU Leuven publication type: IT
Appears in Collections:Research Centre for Finance, Accountancy & Tax, Campus Brussels (-)
Research Center Finance, Leuven
Faculty of Economics and Business (FEB) - miscellaneous
Department of Financial Management, Campus Carolus Antwerp
× corresponding author
# (joint) last author

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