Results 11 to 20 of about 3,280,713 (190)
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, Peasnell, K V, O'Hanlon, J F
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Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]
Облік і фінанси, 2020 In many studies the audit delay experienced in Nigeria firms attributes to external auditors. But this is not 100% true because before an external audit expresses an independent opinion on the financial statements, he needs to work with the internal ...
Hope Osayantin Aifuwa +2 more
doaj +1 more source
The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia [PDF]
Accounting, 2021 The purpose of this paper is to examine the effect of some demographic characteristics of the Chief Executive Officer (CEO) on Financial Reporting Timeliness (FRT) in Saudi Arabia.
Borgi, Hela +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
doaj +1 more source
Timeliness Factors of Financial Reports Submission
International Journal of Application on Economics and Business, 2023 The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock ...
Tony Sudirgo +2 more
openaire +1 more source
The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [PDF]
مطالعات تجربی حسابداری مالی, 2022 Financial information comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environments and financial reporting.
younes Badavar Nahandi, Gader Babaei
doaj +1 more source
Enhancement of state-owned enterprises’ financial reporting through e-governance [PDF]
E3S Web of Conferences, 2023 State-owned enterprises in Zimbabwe often take long to report their financial statements due to unfunded policy mandates, weak governance, and a lack of capacity of governments to oversee the enterprises/parastatals.
Chiuriri Fungisai Maria, Arshad Rozita
doaj +1 more source
Audit Committee Financial Expertise and Financial Reporting Timeliness
Mediterranean Journal of Social Sciences, 2022 This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie +1 more
openaire +2 more sources
Accounting Profession Journal (APAJI), 2022 This study investigated the impact of audit committee effectiveness on financial reporting timeliness in the Nigerian insurance industry. The study employed secondary data for the years 2012 - 2020. Hypotheses were tested using the Ordinary Least Square
Abdulkadri Alabi +2 more
doaj +1 more source
Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry [PDF]
فصلنامه بورس اوراق بهادار, 2021 The Lack of corporate governance mechanisms, increasing shareholder interests, and improving performance make it difficult for companies. Timely dissemination of information reduces information asymmetry, rumors and information leakage in the market. The
Hayedeh Abdi Toloei +3 more
doaj +1 more source