Results 31 to 40 of about 11,631 (259)

Timeliness of corporate annual financial reporting in Indonesian banking industry [PDF]

open access: yesAccounting, 2021
The financial performance of the banking sector globally can be seen on the capital markets of each country. One of the important sources of information in the investment business on the capital market is the financial reports that are provided by every ...
Murti, Wahyu
doaj   +1 more source

Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
In decision making, timeliness is one of the useful information features that have increasingly attracted the attention of regulatory agencies. This paper examines factors which are related to the timeliness of annual reporting financial statements in ...
Mahdi Moradi   +2 more
doaj   +1 more source

THE EFFECT OF REGULATORY CHANGES ON RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FINANCIAL REPORTING TIMELINESS: THE CASE OF COVID-19 PANDEMIC [PDF]

open access: yesZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2020
The purpose of this paper was to examine the effect of regulatory changes regarding financial reporting deadlines introduced because of COVID-19 pandemic on relationship between earnings management and financial reporting timeliness.
Toni Šušak
doaj   +1 more source

Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat

open access: yesIndonesia Accounting Journal, 2020
This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West ...
Een Samawati Miharja   +2 more
doaj   +1 more source

Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Auditing Quality [PDF]

open access: yesپژوهش‌های حسابرسی حرفه‌ای
The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues.
Bita Mashayekhi   +3 more
doaj   +1 more source

The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia

open access: yesBinus Business Review, 2015
This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX).
Lidiyawati Lidiyawati, Ratih Wulandari
doaj   +1 more source

FIRM ATTRIBUTES AND FINANCIAL REPORTING TIMELINESS OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2023
This study examines the effect of firm attributes on financial reporting timeliness of listed consumer goods companies in Nigeria within the period of 2017-2021. The sample size of the study is the entire consumer goods firms listed on the Nigeria Group
Akume James Terkende, Dele Ikese Karim
doaj   +1 more source

FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA

open access: yesAkuntansi Dewantara, 2017
The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period
Dewi Utami, Yennisa Yennisa
doaj   +1 more source

Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia

open access: yesAkrual: Jurnal Akuntansi, 2020
In recent years, IDX reported that a high number of enterprises financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information.
Shindy Anisa Putri, Y Anni Aryani
doaj   +1 more source

The influence of accounting internal control and human resources capacity on reliability and timeliness of regional government financial reporting (a study in Special Region of Yogyakarta Province)

open access: yesJurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2019
Regional autonomy allows regions to hold the authority to manage their own regions. It also raises the responsibility that must be fulfilled by the regional government, namely financial reporting as a means of accountability.
Dianila Oktyawati   +1 more
doaj   +1 more source

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