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This study examines the timeliness of quarterly financial reports published by companies listed on the Kuala Lumpur … Stock Exchange (KLSE). In addition, this study extends prior research by determining the association between timeliness and … study also provides evidence that there is a significant association between timeliness and each of the four company …
Persistent link: https://www.econbiz.de/10014676291
Purpose – The purpose of this paper is to examine the association between audit committee effectiveness and timeliness …/methodology/approach – Audit committee effectiveness is measured by an index based on the framework developed by DeZoort et al. Timeliness of … regression analysis was performed to analyse the relationship between audit committee effectiveness and timeliness of reporting …
Persistent link: https://www.econbiz.de/10014929289
understood as the interplay between material and social elements, to provide a basis for theorising timeliness in the context of … managerial work. Design/methodology/approach Using an enactment perspective, this paper rests upon the assumption that timeliness … illustrated: affordable-speed, right-time and instantly-actionable, showing how timeliness is not only determined by the …
Persistent link: https://www.econbiz.de/10014988061
Purpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial …/methodology/approach Regression analysis is used to analyse some factors which influence the timeliness of corporate financial reporting. Findings … firms, the timeliness of financial reporting.  …
Persistent link: https://www.econbiz.de/10014937090
Persistent link: https://www.econbiz.de/10014543841
We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems. One emphasizes relevance, the other reliability. Both systems produce identical inter-temporally correlated signals. The relevant system reports an accounting signal in the...
Persistent link: https://www.econbiz.de/10011814669
study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports … on the results of an empirical investigation of the timeliness of financial reports by 211 non-financial companies listed …
Persistent link: https://www.econbiz.de/10011459865
Persistent link: https://www.econbiz.de/10012204952
Persistent link: https://www.econbiz.de/10015060989
Persistent link: https://www.econbiz.de/10015061100