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

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dc.contributor.authorOzcan, Ahmet
dc.date.accessioned2025-01-06T17:37:52Z
dc.date.available2025-01-06T17:37:52Z
dc.date.issued2019
dc.description.abstractIn 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.
dc.identifier.doi10.30798/makuiibf.521777
dc.identifier.endpage495
dc.identifier.issn2149-1658
dc.identifier.issue2
dc.identifier.startpage485
dc.identifier.urihttps://doi.org/10.30798/makuiibf.521777
dc.identifier.urihttps://hdl.handle.net/20.500.14669/2402
dc.identifier.volume6
dc.identifier.wosWOS:000484349900015
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.language.isoen
dc.publisherMehmet Akif Ersoy Univ
dc.relation.ispartofJournal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectFinancial Statements
dc.subjectTimeliness
dc.subjectFinancial Reporting
dc.subjectBorsa Istanbul
dc.titleTHE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY
dc.typeArticle

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