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Financial Closing Time, IT Capability, And Quarterly Earnings Patterns

The review of business information systems, 2019-12, Vol.23 (2), p.21-26

Copyright The Clute Institute 2019 ;ISSN: 1534-665X ;EISSN: 2157-9547 ;DOI: 10.19030/rbis.v23i2.10337

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  • Title:
    Financial Closing Time, IT Capability, And Quarterly Earnings Patterns
  • Author: Zhou, Mingjun ; Aguirre-Urreta, Miguel
  • Subjects: Profits
  • Is Part Of: The review of business information systems, 2019-12, Vol.23 (2), p.21-26
  • Description: 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.
  • Publisher: Littleton: The Clute Institute
  • Language: English
  • Identifier: ISSN: 1534-665X
    EISSN: 2157-9547
    DOI: 10.19030/rbis.v23i2.10337
  • Source: Alma/SFX Local Collection
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