TY  - JOUR
AU  - Lukason, Oliver
AU  - Camacho Miñano, Juana María Del Mar
PY  - 2021
DO  - 10.3390/su13094663
SN  - 2071-1050
UR  - https://hdl.handle.net/20.500.14352/8640
T2  - Sustainability
AB  - The objective of this paper is to find out which factors best explain why SMEs delay their annual reports (DAR). Relying on various theoretical streams, we use three types of variables to explain DAR: past DAR behaviour of managers, corporate...
LA  - eng
PB  - MDPI
KW  - Reporting delays
KW  - Accounting regulation violation
KW  - Managerial behaviour
KW  - Corporate governance
KW  - Financial distress
KW  - SMEs
TI  - What Best Explains Reporting Delays? A SME Population Level Study of Different Factors
TY  - journal article
VL  - 13
ER  -