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Financial statement filing lags : an empirical analysis among small firms

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Abstract
<jats:p> This article examines financial statement filing lags among a sample of Belgian small firms. Our results indicate that around one-third of small firm financial statements are filed late (after the legal deadline), but that monetary sanctions could be an effective tool to encourage compliance with legal deadlines. Whereas the deadline and late filing sanctions are filing incentives, various factors, such as firm size and presence of an external financial statement audit, also affect financial statement filing lags. Evidence indicated that extremely late filings were associated with lower financial statement quality. </jats:p>
Keywords
Business and International Management. filing requirements, financial reporting, reporting lag, small firms

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MLA
Luypaert, Mathieu, et al. “Financial Statement Filing Lags : An Empirical Analysis among Small Firms.” INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP, vol. 34, no. 4, 2016, pp. 506–31, doi:10.1177/0266242615569324.
APA
Luypaert, M., Van Caneghem, T., & Van Uytbergen, S. (2016). Financial statement filing lags : an empirical analysis among small firms. INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP, 34(4), 506–531. https://doi.org/10.1177/0266242615569324
Chicago author-date
Luypaert, Mathieu, Tom Van Caneghem, and Steve Van Uytbergen. 2016. “Financial Statement Filing Lags : An Empirical Analysis among Small Firms.” INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP 34 (4): 506–31. https://doi.org/10.1177/0266242615569324.
Chicago author-date (all authors)
Luypaert, Mathieu, Tom Van Caneghem, and Steve Van Uytbergen. 2016. “Financial Statement Filing Lags : An Empirical Analysis among Small Firms.” INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP 34 (4): 506–531. doi:10.1177/0266242615569324.
Vancouver
1.
Luypaert M, Van Caneghem T, Van Uytbergen S. Financial statement filing lags : an empirical analysis among small firms. INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP. 2016;34(4):506–31.
IEEE
[1]
M. Luypaert, T. Van Caneghem, and S. Van Uytbergen, “Financial statement filing lags : an empirical analysis among small firms,” INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP, vol. 34, no. 4, pp. 506–531, 2016.
@article{8713685,
  abstract     = {{<jats:p> This article examines financial statement filing lags among a sample of Belgian small firms. Our results indicate that around one-third of small firm financial statements are filed late (after the legal deadline), but that monetary sanctions could be an effective tool to encourage compliance with legal deadlines. Whereas the deadline and late filing sanctions are filing incentives, various factors, such as firm size and presence of an external financial statement audit, also affect financial statement filing lags. Evidence indicated that extremely late filings were associated with lower financial statement quality. </jats:p>}},
  author       = {{Luypaert, Mathieu and Van Caneghem, Tom and Van Uytbergen, Steve}},
  issn         = {{0266-2426}},
  journal      = {{INTERNATIONAL SMALL BUSINESS JOURNAL-RESEARCHING ENTREPRENEURSHIP}},
  keywords     = {{Business and International Management. filing requirements,financial reporting,reporting lag,small firms}},
  language     = {{eng}},
  number       = {{4}},
  pages        = {{506--531}},
  title        = {{Financial statement filing lags : an empirical analysis among small firms}},
  url          = {{http://dx.doi.org/10.1177/0266242615569324}},
  volume       = {{34}},
  year         = {{2016}},
}

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