Results 31 to 40 of about 3,280,713 (190)

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)

Jurnal 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, Faridiah Aghadiati Fajri   +1 more
doaj   +1 more source

Timeliness Disclosure of Financial Reporting In Indonesian Mining Companies [PDF]

, 2020
This study aims to investigate empirical evidence about factors that affect the timeliness of financial reporting of mining companies listed on the Indonesia Stock Exchange. This research method uses quantitative methods.
Jumaiyah, Jumaiyah, Aliyah, Siti, Fauziah, Dona   +2 more
core   +1 more source

The Influence of Corporate Governance Mechanism and Age of Company To Time Compliance of Financial Reporting (Empirical Study on Mining Sector Companies That Listed on Indonesia Stock Exchange in 2010-2012).

Jurnal Ilmiah Wahana Akuntansi, 2016
The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting.
Randi Hermawan Bulo , M. Yasser Arafat, Ratna Anggraini   +2 more
doaj   +1 more source

Timeliness of Financial Reporting

Journal of Applied Accounting and Taxation
Timely financial reporting is a widespread challenge, affecting numerous publicly traded companies in Indonesia. An examination of data from the Indonesia Stock Exchange (IDX) website, spanning the years 2010 to 2020, reveals that many companies submitted their financial reports past the deadline.
Melati Pramudita Lestari, Desty Wana, Susan Andriana   +2 more
openaire   +1 more source

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDITOR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Accounting and Management Journal
The aim of this research is to determine the effect of profitability, company size, institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable.
Marliyoni Halawa, Rasinta Ria Ginting, Enda Noviyanti Simorangkir, Helman Helman, Galumbang Hutagalung   +4 more
doaj   +1 more source

Audit Characteristics and Financial Reporting Timeliness of Nigerian Listed Non-Financial Institution [PDF]

, 2022
The management is accused of opportunistic behavior and financial report delays following the global financial scandal. Consequently, studies examine the effect of client-specific characteristics on financial report timeliness, and Nigeria is not an ...
Isaiah Omotayo FAKUNLE, Inneh, Eghosa, OLATUNJI, Ibrahim Gbenga, Ibrahim Gbenga OLATUNJI, BUSARI, Romoke Rafiat, Romoke Rafiat BUSARI, FAKUNLE, Isaiah Omotayo, Eghosa Inneh   +7 more
core   +1 more source

Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2014
Financial Statements to be useful for Decision, should be relevant, reliable and comparable. Timeliness is the key determinant of relevant. Three criteria of performance evaluation including return on assets (ROA), return on equity (ROE) and change in ...
Atefe Rahimi Tamrin, Gholamreza Soleimani Amiri   +1 more
doaj   +1 more source

Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose: This study examined the moderation effect of board independence on the relationship between auditor’s characteristics and financial reporting timeliness and the moderating effect of board governance among listed non-financial service firms in ...
Sadiq Oshoke Akhor, Dennis Onutomaha Akrawah   +1 more
doaj   +1 more source

Industry expertise on audit committee and audit report timeliness

Cogent Business & Management, 2021
Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh, Abdulwahid Ahmed Hashed Abdullah, Hasnah Kamardin, Mazrah Malek   +3 more
doaj   +1 more source

Improving Corporate Internet Reporting in China [PDF]

, 2014
For decades companies have disseminated information through traditional paper-based methods such as annual reports. This traditional method of reporting is limited by numerous issues and so cannot properly reflect the current state of the business world.
Liu, George
core