THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY
In the current economic environment, thetimeliness of corporate financial reporting is one of the important factorsthat have impact on the efficiency of financial markets. Delay in disclosure offinancial statements prominently decreases the efficiency of financial markets.This study aims to analyze...
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Mehmet Akif Ersoy University
2019-08-01
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| Series: | Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi |
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| Online Access: | https://dergipark.org.tr/en/download/article-file/791338 |
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| author | Ahmet Özcan |
| author_facet | Ahmet Özcan |
| author_sort | Ahmet Özcan |
| collection | DOAJ |
| description | In the current economic environment, thetimeliness of corporate financial reporting is one of the important factorsthat have impact on the efficiency of financial markets. Delay in disclosure offinancial statements prominently decreases the efficiency of financial markets.This study aims to analyze factors that influence timely corporate financialreporting by using a sample that includes 90 manufacturing firms listed onBorsa Istanbul over the period of 2014-2017. The results of regression analysisreveal that firm size, type of audit firm, board independency, profitabilityand leverage significantly affect the timeliness of financial statements. Thefindings of empirical analysis provide vital implications for regulatoryagencies. |
| format | Article |
| id | doaj-art-d71cabdc7ac04f7a8f2c094cefba6d45 |
| institution | Kabale University |
| issn | 2149-1658 |
| language | English |
| publishDate | 2019-08-01 |
| publisher | Mehmet Akif Ersoy University |
| record_format | Article |
| series | Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi |
| spelling | doaj-art-d71cabdc7ac04f7a8f2c094cefba6d452025-01-27T14:14:53ZengMehmet Akif Ersoy UniversityMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi2149-16582019-08-016248549510.30798/makuiibf.521777273THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEYAhmet Özcan0https://orcid.org/0000-0002-9021-6096ADANA BİLİM VE TEKNOLOJİ ÜNİVERSİTESİIn the current economic environment, thetimeliness of corporate financial reporting is one of the important factorsthat have impact on the efficiency of financial markets. Delay in disclosure offinancial statements prominently decreases the efficiency of financial markets.This study aims to analyze factors that influence timely corporate financialreporting by using a sample that includes 90 manufacturing firms listed onBorsa Istanbul over the period of 2014-2017. The results of regression analysisreveal that firm size, type of audit firm, board independency, profitabilityand leverage significantly affect the timeliness of financial statements. Thefindings of empirical analysis provide vital implications for regulatoryagencies.https://dergipark.org.tr/en/download/article-file/791338mali tablolarzamanlılıkfinansal raporlamaborsa i̇stanbulfinancial statementstimelinessfinancial reportingborsa istanbul |
| spellingShingle | Ahmet Özcan THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi mali tablolar zamanlılık finansal raporlama borsa i̇stanbul financial statements timeliness financial reporting borsa istanbul |
| title | THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY |
| title_full | THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY |
| title_fullStr | THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY |
| title_full_unstemmed | THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY |
| title_short | THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY |
| title_sort | investigation of factors affecting timeliness of financial statements evidence from turkey |
| topic | mali tablolar zamanlılık finansal raporlama borsa i̇stanbul financial statements timeliness financial reporting borsa istanbul |
| url | https://dergipark.org.tr/en/download/article-file/791338 |
| work_keys_str_mv | AT ahmetozcan theinvestigationoffactorsaffectingtimelinessoffinancialstatementsevidencefromturkey AT ahmetozcan investigationoffactorsaffectingtimelinessoffinancialstatementsevidencefromturkey |