...George O. Gamble; Cynthia D. Tollerson SYNOPSIS This paper proposes a new framework for financial statement presentation that provides users with a more detailed understanding of the relationship between cash and accrual information and earning power. To accomplish these objectives, we provide new...

...Eli Bartov; Yaniv Konchitchki SYNOPSIS Timely disclosure of financial statement information is a critical requirement for firms and well-functioning capital markets. Yet, every quarter or year, a non-trivial number of firms are late in filing their financial statements. This paper identifies...