Zobrazeno 1 - 10
of 53
pro vyhledávání: '"financial reporting timeliness"'
Autor:
Hamid Ghazi H Sulimany
Publikováno v:
Cogent Business & Management, Vol 10, Iss 2 (2023)
AbstractThis study investigates the impact of ownership structure on firms’ audit report lag. The research sampled 102 Saudi non-financial listed companies’ data from 2012 to 2021. The data was analysed using a generalised method of moments (GMM)
Externí odkaz:
https://doaj.org/article/e0ec9f458af041fd93513b7f20128b91
Autor:
Akume James Terkende, Dele Ikese Karim
Publikováno v:
Gusau Journal of Accounting and Finance, Vol 3, Iss 3 (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 Gr
Externí odkaz:
https://doaj.org/article/617b056b402047408d408717c507c456
Autor:
younes Badavar Nahandi, Gader Babaei
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 19, Iss 74, Pp 209-237 (2022)
Financial information comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environments and financial reporting. The main aim of this study is surveying the effect of financial informat
Externí odkaz:
https://doaj.org/article/7a4c3141c4f84275a6b2a3bb6d1aba81
Autor:
Ibrahim El-Sayed Ebaid
Publikováno v:
Journal of Money and Business, Vol 2, Iss 1, Pp 43-56 (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 b
Externí odkaz:
https://doaj.org/article/8b6b458628c3415d9f7b49bd5ed0a7c0
Publikováno v:
Jurnal Dinamika Akuntansi dan Bisnis, Vol 8, Iss 2, Pp 181-196 (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. The samples are 38 I
Externí odkaz:
https://doaj.org/article/19e3edd215064664b7ad90a345d47f21
Publikováno v:
Gusau Journal of Accounting and Finance, Vol 3, Iss 2 (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-fi
Externí odkaz:
https://doaj.org/article/37a781352afc4c80aee8b00871d7af4a
Akademický článek
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Autor:
Toni Šušak
Publikováno v:
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, Vol 38, Iss 2, Pp 453-473 (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. Using sample
Externí odkaz:
https://doaj.org/article/27046414ebff4efaa05b142ef35ddb23
Publikováno v:
مجله دانش حسابداری, Vol 11, Iss 3, Pp 131-165 (2020)
Objective: Information is the most important source of decision-making, and its important role in the capital market makes it the most important asset. The auditing profession provides useful data for potential investors to have informed decisions by
Externí odkaz:
https://doaj.org/article/90594af110a747e2a71395439b1e0042
Publikováno v:
Malaysian E Commerce Journal, Vol 3, Iss 2, Pp 01-05 (2019)
The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010- 2015. The study conducted descriptive statisti
Externí odkaz:
https://doaj.org/article/ac7681f61e004292a143409bca02c481