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| Author: | Soltani, B. |
| Title: | Timeliness of corporate and audit reports: some empirical evidence in the French context |
| Journal: | International Journal of Accounting
2002 : VOL. 37:2, p. 215-246 |
| Index terms: | Company reports Internal reporting France |
| Language: | eng |
| Abstract: | The timeliness of corporate and audit reports in the French context is analyzed by examining the trend in reporting delay of companies, the effect that qualified reports have on the timeliness of corporate reporting, and the relationship between reporting behaviour and types of audit reports over a 10-year period. The data are taken from more than 5000 annual reports of French publicly held companies for the years 1986-1995. |
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