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- W2158392893 abstract "We examine the determinants of late filings of the Form 10-K and assess the impact the accelerated filing deadline had on the ability of firms to timely file their 10-K. In response to provisions in the Sarbanes-Oxley Act, the SEC shortened the filing deadline for the Form 10-K from 90 to 75 days after year end. We compare 103 late-filing firms to a random sample of 82 timely-filing firms. On a univariate comparison, we find that late filers are more highly leveraged, less liquid, and less profitable than timely filers. In addition, late filers have weaker systems of internal control and longer audit completion times. Logistic analyses show that those firms that have higher leverage, are less profitable, have weak internal controls, have longer audit times, and are smaller are more likely to be a late filer. Our analysis of the accelerated filing deadline reveals that firms with weak internal control systems were more likely to miss the shortened deadline." @default.
- W2158392893 created "2016-06-24" @default.
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- W2158392893 date "2007-01-01" @default.
- W2158392893 modified "2023-10-14" @default.
- W2158392893 title "The Impact of the Accelerated Filing Deadline on Timeliness of 10-K Filings" @default.
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- W2158392893 doi "https://doi.org/10.2139/ssrn.735583" @default.
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