Deshmukh, Ashutosh; Holzmeier, Maximilian - In: Journal of Accounting and Management Information … 22 (2023) 2, pp. 346-371
Research Question- What variables affect the days to financial close for corporations? Motivation- The tightening of reporting deadlines, new disclosure requirements such as using XBRL, and ever-increasing demand for high-quality financial information have increased attention to the financial...