1,112
Views
70
CrossRef citations to date
0
Altmetric
Research Note

Timeliness of corporate annual financial reporting in Greece

&
Pages 273-287 | Published online: 08 Feb 2011

References

  • Abdulla , J. Y. A. 1996 . “ The timeliness of Bahraini annual reports ” . In Advances in International Accounting , Edited by: Doupnik , T. S. and Salter , S. B. Vol. 9 , 73 – 88 . Greenwich, CT : JAI Press .
  • Ahmed , K. 2003 . “ The timeliness of corporate reporting: a comparative study of South Asia ” . In Advances in International Accounting , Edited by: Doupnik , T. S. and Salter , S. B. Vol. 16 , 17 – 43 . Amsterdam : Elsevier .
  • Ashton , R. H. 1987 . An empirical analysis of audit delay . Journal of Accounting Research , 25 ( 2 ) Autumn : 275 – 292 .
  • Ashton , R. H. 1989 . Audit delay and the timeliness of corporate reporting . Contemporary Accounting Research , 5 ( 2 ) : 657 – 673 .
  • Athens Stock Exchange . 2000 . Annual Report , Athens : Athens Stock Exchange S.A .
  • Athens Stock Exchange . 2001 . Fact Book , Athens : Athens Stock Exchange S.A .
  • Athens Stock Exchange . 2003 . Fact Book , Athens : Athens Stock Exchange S.A .
  • Bamber , E. M. 1993 . Audit structure and other determinants of audit report lag: an empirical analysis . Auditing: A Journal of Practice and Theory , 12 ( 1 ) : 1 – 23 .
  • Carslaw , C. A. P. N. and Kaplan , S. E. 1991 . An examination of audit delay: further evidence from New Zealand . Accounting and Business Research , 22 ( 85 ) : 21 – 32 .
  • Citron , D. B. and Manalis , G. 2001 . The international firms as new entrants to the statutory audit market: an empirical analysis of auditor selection in Greece, 1993 to 1997 . European Accounting Review , 10 ( 3 ) : 439 – 459 .
  • Cook , R. D. 1977 . Detection of influential observations in linear regression . Technometrics , 19 ( 1 ) February : 15 – 18 .
  • Cook , R. D. and Weisberg , S. 1983 . Diagnostics for heteroscedasticity in regression . Biometrika , 70 ( 1 ) April : 1 – 10 .
  • Courtis , J. K. 1976 . Relations between timeliness of corporate reporting and corporate attributes . Accounting and Business Research , 6 ( 25 ) : 45 – 56 .
  • Dyer , J. C. and McHugh , A. J. 1975 . The timeliness of the Australian annual report . Journal of Accounting Research , 13 ( 3 ) : 204 – 219 .
  • Errunza , V. R. and Losq , E. 1985 . The behaviour of stock prices on LDC markets . Journal of Banking and Finance , 9 ( 4 ) : 561 – 575 .
  • Frost , C. A. and Pownall , G. 1994 . Accounting disclosure practices in the United States and the United Kingdom . Journal of Accounting Research , 32 ( 1 ) : 75 – 102 .
  • Garsombke , H. P. 1981 . “ Timeliness of corporate financial disclosure ” . In Communication via Annual Reports , Edited by: Courtis , J. K. 204 – 218 . Armidale, NSW : University of New England . AFM Exploratory Series No. 11
  • Givoly , D. and Palmon , D. 1982 . Timeliness of annual earnings announcements: some empirical evidence . Accounting Review , 57 ( 3 ) : 485 – 508 .
  • Gujarati , D. N. 1995 . Basic Econometrics, , 3rd edn , New York : McGraw-Hill .
  • Haw , I. M. 2000 . Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: the case of China . Journal of International Financial Management and Accounting , 11 ( 2 ) : 108 – 131 .
  • Iman . 2001 . Association of audit delay and audit firms' international links: evidence from Bangladesh . Managerial Auditing Journal , 16 ( 3 ) : 129 – 133 .
  • Jaggi , B. and Tsui , J. 1999 . Determinants of audit report lag: further evidence from Hong Kong . Accounting and Business Research , 30 ( 1 ) Winter : 17 – 28 .
  • Leventis , S. and Weetman , P. 2004 . Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market . Accounting and Business Research , 34 ( 1 ) : 43 – 56 .
  • Ng , P. P. H. and Tai , B. Y. K. 1994 . An empirical examination of the determinations of audit delay in Hong Kong . British Accounting Research , 26 ( 1 ) March : 43 – 59 .
  • Owusu-Ansah , S. 2000 . Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange . Accounting and Business Research , 30 ( 3 ) Summer : 241 – 254 .
  • Perakis , E. 1992 . The Law of Societe Anonyme , 2190/20 Athens : Nomiki Vivliothini Athina . (in Greek)
  • Securities and Exchange Commission (US) . 2002 . SEC to propose new corporate disclosure rules . Available at: http://www.sec.gov/news/headlines/corpdiscrules.htm (accessed: November 2003)
  • Simnett , R. 1995 . “ The determinant of audit delay ” . In Advances in Accounting , Edited by: Reckers , P. M. J. Vol. 13 , 1 – 20 . Greenwich, CT : JAI Press .
  • Soltani , B. 2002 . Timeliness of corporate and audit reports: some empirical evidence in the French context . International Journal of Accounting , 37 : 215 – 246 .
  • The Institute of Certified Auditors of Greece (SOE) . 1999 . Hellenic Auditing Standards and Professional Ethics , Athens : SOE .
  • Tsangarakis , N. V. 1996 . Shareholder wealth effects of equity issues in emerging markets: evidence from rights offering in Greece . Financial Management , 25 ( 3 ) Autumn : 21 – 32 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.