Hepatitis A outbreaks may be averted if detected early. The current study objectives were to evaluate the quality and timeliness of hepatitis A surveillance data from Yunnan Province, China, and to evaluate the sensitivity of the system for reporting outbreaks. The study period was from January 1, 2004 through December 31, 2009. Records from the National Infectious Diseases Surveillance System ...

One of the indicators quality accounting information is timeliness, which indicates that in financial statements usable. In Indonesia, industrial development consumer cyclical sector tends to fluctuate tandem with economic growth. The growth rate will increase by 5.05% between 2019 and 2021; Indonesia’s economy grow 3.69% 2021, down from 2.07% 2020. Indonesia Stock Exchange Financial Services A...

This paper aims to examine the positive relationship between audit committee (AC) and reporting quality proxied by timeliness in Indonesian context. The AC effectiveness is measured size, number of its expertise or competence, meeting frequency. study employs 240 observations from 48 manufacturing companies 2014 2019 Stock Exchange (IDX) as samples. A logit regression analysis used test hypothe...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...

This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. analysis uses multiple linear regression with the help software SPPSS version 26.The showed that human resources comp...

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...

The purpose of this study to examine the effect Profitability, Firm Size, Auditor’s Opinion, Reputation Public Accounting on Timeliness Reporting Financial Statement. In Logistic Regression is carried out with significance 5% 39 sample mining companies IDX during period 2017-2019. Profitability measured by ROE, Size ln asset total, Audit’s Opinion and Rep-utation are dummy variable. This resear...

BACKGROUND Untimely, incomplete and inaccurate data are common challenges in planning, monitoring and evaluation of health sector performance, and health service delivery in many sub-Saharan African settings. We document Uganda's experience in strengthening routine health data reporting through the roll-out of the District Health Management Information Software System version 2 (DHIS2). METHO...