Results 11 to 20 of about 11,631 (259)

BOARD CHARACTERISTICS AND FINANCIAL REPORTING TIMELINESS OF FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2022
Several studies have examined issues relating to board characteristics and financial reporting timeliness in Nigeria, but none have conducted studies to examine board independence and board size in relation to financial reporting timeliness of non ...
Imuetinyan Eguavoen   +2 more
doaj   +4 more sources

TIMELINESS OF FINANCIAL REPORTING IN INDONESIA STOCK EXCHANGE

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia, 2021
The aims of this research is to find out the empirical evidence of the factors affecting the financial reporting timeliness of food and beverage companies listed on Indonesia stock exchange. The factors tested in this research are profitability.
Amsal Irmalis   +2 more
doaj   +2 more sources

The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul

open access: yesSAGE Open, 2023
The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting.
Beylem Çelik   +2 more
doaj   +2 more sources

Timeliness of financial reporting in Polish listed companies [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2018
Timeliness of financial reporting is very important for all stakeholders of a company. Nevertheless, the research on timeliness in Poland is rare and hence the article fills this significant research gap.
Olga Grzybek
doaj   +2 more sources

The Effect of Cooperative's Characteristic on Financial Reporting Timeliness

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2018
The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city.
Anak Agung Putu Gede Bagus Arie Susandya   +2 more
doaj   +3 more sources

Determinants of Timeliness of Submission of Financial Reports

open access: yesInternational Journal of Business, Economics, and Social Development
Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and regulators.
Nyimas Anandhita Jasmine Nabila   +1 more
doaj   +2 more sources

Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange [PDF]

open access: yesJournal of Money and Business, 2022
Purpose – The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both ...
Ibrahim El-Sayed Ebaid
doaj   +1 more source

The Effect of Audit Firm Reputation and Busyness on Financial Reporting Timeliness: The Moderating Role of Client Complexity and Floatation of Exchange Rate Empirical Evidence from Egypt [PDF]

open access: yesالمجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023
Annual financial reports are the best way to convey the financial situation of companies to different stakeholders. To fulfill their expected objectives, financial reports should be issued on time.
Hebatallah Badawy, Noha Zaki
doaj   +1 more source

Audit Committee Attributes and Timeliness of Corporate Financial Reporting in Nigeria [PDF]

open access: yesОблік 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 Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry

open access: yesJurnal 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

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