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Managers’ Annual Report Submission Delays as Predictors of Corporate Default

Art Andresson & Oliver Lukason

Journal of East European Management Studies2026https://doi.org/10.31083/jeems39995article
AJG 1ABDC C
Weight
0.50

What the paper says

This study examines whether annual report submission delays (ARSDs) in managers’ earlier entrepreneurial careers can predict corporate default. Using a population of (non-)defaulted Estonian firms, four types of ARSDs are coded according to the severity of noncompliance with legal deadlines. Logistic regression results indicate that the predictive power of ARSDs increases with the severity of the delay, with failure to submit annual reports emerging as the strongest predictor of corporate default. Models based solely on ARSD measures outperform traditional models based on financial ratios in predicting corporate default.

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https://doi.org/https://doi.org/10.31083/jeems39995

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@article{art2026,
  title        = {{Managers’ Annual Report Submission Delays as Predictors of Corporate Default}},
  author       = {Art Andresson & Oliver Lukason},
  journal      = {Journal of East European Management Studies},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.31083/jeems39995},
}

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Managers’ Annual Report Submission Delays as Predictors of Corporate Default

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.