Timeliness of Financial Reporting in the Russian Energy Sector

McGee, Robert W.

doi:10.2139/ssrn.899615

Download This Paper

Open PDF in Browser

Add Paper to My Library

Timeliness of Financial Reporting in the Russian Energy Sector

15 Pages Posted: 8 May 2006

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: April 2006

Abstract

This paper examines the timeliness of financial reporting in the Russian energy sector and compares the days delay in reporting by Russian energy companies to days delay by non-Russian companies in the petroleum refining industry. The study found that Russian companies' delay in reporting financial information is significantly longer than that for non-Russian companies.

Keywords: timeliness, financial reporting, Russia, oil, energy, petroleum refining

JEL Classification: D8,G14,G15,K22, L65, L71, L94, L95, M41,O52,P2,Q49

Suggested Citation: Suggested Citation

McGee, Robert W., Timeliness of Financial Reporting in the Russian Energy Sector (April 2006). Available at SSRN: https://ssrn.com/abstract=899615 or http://dx.doi.org/10.2139/ssrn.899615