The influence of board members with foreign experience on the timely delivery of financial reports

Abstract This study examines the effect of presence foreign experts on a company’s board important characteristic high-quality financial reporting: timeliness. We focus with experience (EFEs) who are members, in context dual model. The sample is drawn from population Polish nonfinancial firms listed Warsaw Stock Exchange during 2010–2015. For analysis, we use generalised method moments fixed effects. After controlling for corporate governance and firm characteristics, find that EFEs shortens time necessary to deliver reports. Our findings enrich knowledge monitoring role governance, especially insider model structure. have significant implications policy formulation provide evidence supervisory boards may lead increased timeliness reporting, thus increasing reporting quality.