Results 21 to 30 of about 11,631 (259)

The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia [PDF]

open access: yesAccounting, 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

Timeliness of Local Government Financial Reporting: Evidence From Indonesia

open access: yesJournal of Governance and Public Policy, 2023
This research analyzed the determinant of timeliness of local government financial reporting on the financial statements of 508 local governments from 2015 to 2019 financial periods in Indonesia.
Andry Wahyu Gunawan, Taufiq Arifin
doaj   +1 more source

Timeliness Factors of Financial Reports Submission

open access: yesInternational 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]

open access: yesمطالعات 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]

open access: yesE3S 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

open access: yesMediterranean 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

Financial performance, company size on the timeliness of financial reporting

open access: yesAnnals of Management and Organization Research, 2021
Abstract Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of ...
Agoestina Mappadang   +2 more
openaire   +2 more sources

THE ROLE OF AUDIT COMMITTEE EFFECTIVENESS IN ENHANCING TIMELINESS OF CORPORATE FINANCIAL REPORTING IN THE NIGERIAN INSURANCE INDUSTRY

open access: yesAccounting 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]

open access: yesفصلنامه 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

Timeliness of Financial Reporting in Turkey

open access: yesİktisat İşletme ve Finans, 2014
Bu calismada, 2003 ile 2010 yillari arasinda Istanbul Menkul Kiymetler Borsasi’na kote sirketlerde sirket ozellikleri ile finansal raporlarin zamaninda sunumu arasindaki iliski arastirilmistir. Finansal raporlar ortalama 83 gun icinde yayinlanmaktadir.
Mert ERER, Çağla ERSEN CÖMERT
openaire   +1 more source

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