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Timeliness of corporate and audit reports: Some empirical evidence in the French context

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  • Soltani, Bahram

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  • Soltani, Bahram, 2002. "Timeliness of corporate and audit reports: Some empirical evidence in the French context," The International Journal of Accounting, Elsevier, vol. 37(2), pages 215-246.
    • Handle: RePEc:eee:accoun:v:37:y:2002:i:2:p:215-246
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    References listed on IDEAS

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    1. Jerry C.Y. Han & John J. Wild, 1997. "Timeliness of Reporting and Earnings Information Transfers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 527-540, April.
    2. Elliott, Ja, 1982. "Subject To Audit Opinions And Abnormal Security Returns - Outcomes And Ambiguities," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 617-638.
    3. Ashton, Rh & Willingham, Jj & Elliott, Rk, 1987. "An Empirical-Analysis Of Audit Delay," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 275-292.
    4. Chambers, Ae & Penman, Sh, 1984. "Timeliness Of Reporting And The Stock-Price Reaction To Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 21-47.
    5. Robert H. Ashton & Paul R. Graul & James D. Newton, 1989. "Audit delay and the timeliness of corporate reporting," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 657-673, March.
    6. Jerry C.Y. Han & John J. Wild, 1997. "Timeliness of Reporting and Earnings Information Transfers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 527-540.
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    Cited by:

    1. Ibadin Lawrence Ayemere Ph.D & Afensimi Elijah, 2015. "Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(3), pages 1-10, March.
    2. Ibadin Lawrence Ayemere Ph.D & Afensimi Elijah, 2015. "Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria," International Journal of Business and Social Research, LAR Center Press, vol. 5(3), pages 1-10, March.
    3. Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2011. "Audit firm industry specialization and the audit report lag," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 32-44.
    4. Jianling Wang & Lin Song, 2006. "Timeliness of Annual Reports of Chinese Listed Companies," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 4(3), pages 241-257.
    5. Oliver Lukason & María-del-Mar Camacho-Miñano, 2019. "Bankruptcy Risk, Its Financial Determinants and Reporting Delays: Do Managers Have Anything to Hide?," Risks, MDPI, vol. 7(3), pages 1-15, July.
    6. Yuedong Li & Dong Zhang & Xingyu Wang, 2014. "The Influence Of Corporation Governance Structure On Internal Control Audit Report Lag: Evidence From China," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 101-115.
    7. Nadaa Hachicha Elfouzi & Mohamed Zarai, 2008. "Impact du contenu informatif du rapport de l'auditeur sur le délai de sa signature : étude empirique menée dans le contexte tunisien," Post-Print halshs-00525356, HAL.
    8. Thomas Selleslagh & Stefanie Ceustermans & Lara Stas, 2021. "Not All Late Filers Are the Same: Distinguishing between Differences in Filing Behaviour," Sustainability, MDPI, vol. 13(19), pages 1-21, September.
    9. Susana Escaloni & Mercedes Mareque, 2021. "Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs," Sustainability, MDPI, vol. 13(22), pages 1-21, November.
    10. Ali Albada & Othman Yong & Mohd. Ezani Mat Hassan & Ruzita Abdul-Rahim, 2018. "Retention ratio, lock-up period and prestige signals and their relationship with initial public offering (IPO) initial return: Malaysian evidence," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 14(2), pages 1-23.
    11. Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014. "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 41-57.
    12. Tanzina Haque, 2023. "“Impact of Bankruptcy Risk on Reporting Aelay: An Empirical Evidence from Engineering Industry in Bangladesh.â€," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(8), pages 1538-1552, August.
    13. Hussein Ali Khasharmeh & Khaled Aljifri, 2010. "The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 4(1), pages 51-71.
    14. Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021. "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(3), pages 234-254, September.

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