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Fiscal year-end choice: determinants and dynamics

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  • Kamp, Bart

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  • Kamp, Bart, 2002. "Fiscal year-end choice: determinants and dynamics," The International Journal of Accounting, Elsevier, vol. 37(4), pages 421-427.
    • Handle: RePEc:eee:accoun:v:37:y:2002:i:4:p:421-427
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    References listed on IDEAS

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    1. Huberman, Gur & Kandel, Shmuel, 1989. "Firms' fiscal years, size and industry," Economics Letters, Elsevier, vol. 29(1), pages 69-75.
    2. Smith, David B. & Pourciau, Susan, 1988. "A comparison of the financial characteristics of December and non-December year-end companies," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 335-344, December.
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    Cited by:

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    2. Katherine A. Gunny & Judith M. Hermis, 2020. "How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 7-32, March.

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