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Applied Economics Letters Volume 30, 2023 - Issue 15
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Research Article

Disclosure delay and financial distress prediction: based on Chinese annual reports disclosure system

Zi Niea School of Accounting, Wuhan Textile University, Wuhan, ChinaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-2261-2940View further author information
ORCID Icon,
Lina Yanb School of Accounting, Zhongnan University of Economics and Law, Wuhan, ChinaView further author information
,
Zhitao Wangb School of Accounting, Zhongnan University of Economics and Law, Wuhan, ChinaView further author information
&
Bingcheng Lib School of Accounting, Zhongnan University of Economics and Law, Wuhan, ChinaView further author information
Pages 2098-2101 | Published online: 11 Jul 2022

References

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  • Beaver, W. H., M. McNichols, and J. Rhie. 2005. “Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy.” Review of Accounting Studies 10 (1): 93–122. doi:10.1007/s11142-004-6341-9.
  • Bhamra, H. S., A. J. Fisher, and L. Kuehn. 2011. “Monetary Policy and Corporate Default.” Journal of Monetary Economics 58 (5): 480–494. doi:10.1016/j.jmoneco.2011.05.010.
  • Ghafran, C., and S. Yasmin. 2018. “Audit Committee Chair and Financial Reporting Timeliness: A Focus on Financial, Experiential and Monitoring Expertise.” International Journal of Auditing 22 (1): 13–24. doi:10.1111/ijau.12101.
  • Givoly, D., and D. Palmon. 1982. “Timeliness of Annual Earnings Announcements: Some Empirical Evidence.” The Accounting Review 57 (3): 486–508. doi:10.2307/246875.
  • Huang, H., M. Dao, and W. Sun. 2017. “The Timeliness of Financial Reporting and Fair Values: Evidence from U.S. Banks.” Review of Pacific Basin Financial Markets and Policies 20 (1): 1750006. doi:10.1142/S0219091517500060.
  • Lambert, A. T., K. L. Jones, B. J. F, and D. S. Showalter. 2017. “Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings.” Accounting, Organizations and Society 58: 50–66. doi:10.1016/j.aos.2017.03.003.
  • Tian, B. X., and J. Q. Wang. 2017. “Empirical Study on Financial Distress Early Warning of Listed Companies Based on the Financial and Non-Financial Factors.” Chinese Review of Financial Studies 9 (5): 103–115.
  • Whittred, G., and I. Zimmer. 1984. “Timeliness of Financial Reporting and Financial Distress.” The Accounting Review 59 (2): 287–295. doi:10.2307/247300.

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