Search Results - subject:"Timeliness of financial reporting"

Timeliness in financial reporting in emerging markets : investigating the effect of joint audits

Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199

Persistent link: https://www.econbiz.de/10015402931

Does board composition impact the timeliness of financial reporting? : Evidence from Swedish privately held companies

Alexeyeva, Irina - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065735

The effect of tax risk on audit report delay: Empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent Business & Management 10 (2023) 1, pp. 1-19

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

Persistent link: https://www.econbiz.de/10014527701

The effect of tax risk on audit report delay : empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014470993

Can financial technology reduce reporting lags?

Liu, Wu-Po; Wu, Shih-Bin; Shih, Kung-Hong; Chen, Ken Y.; … - In: Review of Pacific Basin financial markets and policies … 26 (2023) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10014365485

Corporate governance characteristics of private SMEs' annual report submission violations

Lukason, Oliver; Camacho-Miñano, María-del-Mar - In: Journal of Risk and Financial Management 13 (2020) 10, pp. 1-19

Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but despite that, it is usual that they are engaged in the unethical behaviour of not meeting the submission deadlines set in law. This paper sheds light on the afore-given issue by...

Persistent link: https://www.econbiz.de/10012611467

Corporate governance characteristics of private SMEs' annual report submission violations

Lukason, Oliver; Camacho-Miñano, María-del-Mar - In: Journal of risk and financial management : JRFM 13 (2020) 10/230, pp. 1-19

Persistent link: https://www.econbiz.de/10012388003

XBRL mandate and timeliness of financial reporting : do XBRL filings take longer?

Du, Hui; Wu, Kean - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 57-75

Persistent link: https://www.econbiz.de/10012419007

The impact of corporate attributes on the timeliness of financial reporting in Indonesia stock exchange

Sufiyati, Sufiyati - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1720-1730

Persistent link: https://www.econbiz.de/10011764743

How does human resource investment in internal control affect audit reporting lag?

Shin, Il-Hang; Lee, Ho Young; Lee, Hyun-Ah; Son, Myungsoo - In: Asia-Pacific journal of accounting & economics : APJAE 24 (2017) 1/2, pp. 195-215

Persistent link: https://www.econbiz.de/10011660047