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Author: | Owusu-Ansah, S. Leventis, S. |
Title: | Timeliness of corporate annual financial reporting in Greece |
Journal: | European Accounting Review
2006 : VOL. 15:2, p. 273-287 |
Index terms: | accounting disclosure financial reporting Greece market information |
Language: | eng |
Abstract: | This article examines how Greek listed companies meet their financial reporting deadlines. According to the authors, 92% of the companies reported early, 3% on the final day, and 5% reported late. The timeliness of the reporting was also studied by company type. |
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