This paper investigates the effects of both regulation and economic demand on the timeliness of UK private companies' accounting information. We study companies' response to a one-month shortening of the statutory filing deadline and hypothesise that companies using accounting to communicate...

This paper investigates the extent to which the timeliness of UK private companies' accounting information reflects regulatory and economic influences by studying the impact of a one month shortening of the statutory regulatory filing deadline. Using the financial reporting lag and propensity to...

We study the ex ante stock market reactions to events leading up to China's convergence to International Financial Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated in countries with stronger legal enforcement and...