科研之友
微信
新浪微博
Facebook
分享链接
摘要
We explore relationships among four measures of 'timeliness' in the financial accounting research literature: the Ball and Brown (1968) measure; Dyer and McHugh's (1975) reporting lag; the Khan and Watts (2009) measure; and the Beekes and Brown (2006) measure. There are good reasons why the measures might be related and also why they might differ. Thus we examine the extent to which they are empirically related, using data for a sample of Australian companies over the period 1994 to 2005. Overall, we find the four measures share a common label, 'timeliness', but not much else.
- 出版日期2011-9
