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Keywords: accounting problems
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Journal Articles
Accounting Horizons (2017) 31 (4): 109–131.
Published: 01 December 2017
... to file within/outside the SEC's allowed grace periods. This paper documents that delayed quarterly filings have distinctly different valuation implications than delayed annual filings over the short and long run, and that accounting problems play a unique role in signaling the seriousness of the delay...