Financial Closing Time, IT Capability, And Quarterly Earnings Patterns

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Mingjun Zhou
Miguel Aguirre-Urreta

Keywords

Financial Closing Time, IT Capability, Earnings Management

Abstract

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-ITC companies. ITC firms appear to have shorter financial closing times and seem to have a reduced probability to exhibit late-year earnings reversals.

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