INFORMATION CONTENT AND DETERMINANTS OF TIMELINESS FINANCIAL REPORTING: EVIDENCE FROM AN EMERGING MARKET

This paper reports the findings of a study on information content and the determinants of timeliness of corporate report of manufacturing companies listed on the Indonesian Stock Exchange. The empirical analysis reveals that the significant determinants of timeliness of annual reporting in Indonesia...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2018-10, Vol.22 (4), p.1-15
1. Verfasser:	Rahmawati, Evi
Format:	Artikel
Sprache:	eng
Schlagworte:	Abnormal returns Accounting firms Annual reports Auditors opinions Audits Capital markets Capital structure Corporate profits Emerging markets Financial reporting Financial statements Hypotheses Manufacturing Public companies Securities markets Stock exchanges Studies
Online-Zugang:	Volltext
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