2   Artículos

 
en línea
Mingjun Zhou, Miguel Aguirre-Urreta    
This study examines whether superior Informational Technology Capability (ITC) is associated with a shorter financial closing time for publicly traded companies. We also compare patterns of late-year adjustment of quarterly earnings between ITC and non-I... ver más
Revista: Review of Business Information Systems (RBIS)    Formato: Electrónico

 
en línea
Mingjun Zhou, Miguel Aguirre-Urreta    
Financial closing time is the time lag between a firms fiscal year end and earnings announcement. In this study, we first find an association between longer financial closing time and higher implied cost of equity. Improving financial closing time can he... ver más
Revista: Review of Business Information Systems (RBIS)    Formato: Electrónico

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