THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY

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Tarih

2019

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Mehmet Akif Ersoy Univ

Erişim Hakkı

info:eu-repo/semantics/openAccess

Özet

In the current economic environment, the timeliness of corporate financial reporting is one of the important factors that have impact on the efficiency of financial markets. Delay in disclosure of financial statements prominently decreases the efficiency of financial markets. This study aims to analyze factors that influence timely corporate financial reporting by using a sample that includes 90 manufacturing firms listed on Borsa Istanbul over the period of 2014-2017. The results of regression analysis reveal that firm size, type of audit firm, board independency, profitability and leverage significantly affect the timeliness of financial statements. The findings of empirical analysis provide vital implications for regulatory agencies.

Açıklama

Anahtar Kelimeler

Financial Statements, Timeliness, Financial Reporting, Borsa Istanbul

Kaynak

Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty

WoS Q Değeri

N/A

Scopus Q Değeri

Cilt

6

Sayı

2

Künye