Bad (good) news and delay (anticipation) of financial statements’ disclosure
Managers have discretion over the timing of accounting information disclosure; existing literature has investigated the potential determinants regarding this choice. Thus, this study aimed to evaluate whether the type of accounting information is a factor that influences the anticipation of its disc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo
2020-11-01
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| Series: | RAE: Revista de Administração de Empresas |
| Subjects: | |
| Online Access: | http://www.scielo.br/pdf/rae/v60n5/en_0034-7590-rae-60-05-0352.pdf |