Anh Huu Nguyen; Nguyen Hieu Thanh; Chung Quang Tran; … - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-21
of days for publication annual reports (TIME). The results obtained from the adjusted-REM and GLS regression showed that … retained earnings, firm age, and firm size have positive effects on time for disclosure annual reports, whereas earnings before … structure, feature of consolidated reports, and bankruptcy risk have no significant effects on time to publish annual reports. …