Timeliness is an important characteristic in the financial statements of companies going public, faster time for submission reports more relevant quality information. In order to report their public a timely manner, they must pay attention factors that affect timeliness reporting. The purpose this study analyze effect profitability, leverage, liquidity, KAP reputation and company size on object...

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 ef...

The purpose of this paper was to investigate the impact firm characteristics on timeliness corporate internet financial reporting in Malawi. research is a quantitative study, guided by post-positivist philosophy and deductive approach. Content analysis secondary data done through disclosure index reports. Regression performed find variables (leverage, size, profitability) dependant variable rep...

We examine the relation between financial accounting characteristics and accountingbased debt covenants. We hypothesize that use of accounting-based covenants is more likely when asymmetric timeliness is higher and accounting discretion is reduced, because the covenants can more efficiently reduce agency costs in these circumstances. Overall, we find little association between the use of accoun...

BACKGROUND Timeliness is a key performance measure of public health surveillance systems. Timeliness can vary by disease, intended use of the data, and public health system level. Studies were reviewed to describe methods used to evaluate timeliness and the reporting timeliness of National Notifiable Diseases Surveillance System (NNDSS) data was evaluated to determine if this system could suppo...

The purpose of this research was to examine the effect sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, timeliness. This used purposive sampling method that selected samples meet predetermined criteria, so number criteria 16 companies for each period from entire population non-financial listed Indonesia Stock Exchange in 2016...