Results 51 to 60 of about 3,280,713 (190)

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study aims to examines the influence of adoption of  extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness.
Wahdan Arum Inawati, Adinda Noor Azizah
doaj   +1 more source

CORPORATE GOVERNANCE STRUCTURE AND TIMELINESS OF FINANCIAL REPORT

open access: yesJournal of Management and Business, 2011
The main objectives of this research are to describe the obedience towards the regulation of timeliness financial report submission and to analyze the influence of financial performance and corporate governance structure to timelines of financial report submission.
openaire   +2 more sources

FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS [PDF]

open access: yes
The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems faced by the Financial Reporting Timeliness.
Younes H. AKLE
core  

Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2018
This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator.
Sulhani Sulhani, Alif Hidayatullah
doaj   +1 more source

Timeliness characteristic of financial reporting information system

open access: yes, 2012
Qualitative characteristics are the attributes that make financial reporting information useful for internal users and external users. Timeliness is one of the enhancing quality characteristics of financial reporting information.
Davood, Khodadady, Kumaraswamy, M.
core  

THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING

open access: yesInternational Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
This study aims to analyze the influence of profitability and liquidity on the timeliness of financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Profitability is measured using the return on assets (ROA) ratio, while liquidity is measured by the current ...
null Euis Ratnasari   +2 more
openaire   +1 more source

TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
Thisstudyexaminedtherelationship between the timeliness offinancialreporting andinvestmentdecisionsofquoteddepositmoney banks in Nigeria.Ex-post facto research design was employed and the sample population is made up of 12 depositmoney banks quoted ...
Ehigie Ikponmwosa Darlington   +2 more
doaj   +1 more source

Timeliness of Financial Reporting by Cooperatives in Malaysia

open access: yesIndian-Pacific Journal of Accounting and Finance
The main focus of the National Co-operative Policy (NCP) 2011-2020 is to ensure that the co-operative movement in Malaysia complies with the co-operative legislation. The main vision of the Malaysian Cooperative Policy 2030 is to make cooperatives the main catalyst for Malaysia's socio-economic growth. This study aims to determine the timeliness of the
openaire   +1 more source

Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?

open access: yes, 2018
This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market.
Norsiah Ahmad   +2 more
core   +1 more source

Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables

open access: yesJurnal Akuntansi dan Auditing Indonesia
This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables.
Teddy Jurnali   +4 more
doaj  

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