A Different Perspective On Financial Reporting Timeliness
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 69
Abstract
This study investigates the audit committee related factors that affect the timeliness of financial reports via a sample of public companies included in the Corporate Governance Index of the Borsa Istanbul between 2007 and 2014. The results derived from the fixed effects model suggest that the professional experience and financial expertise of audit committee members reduces the lag in financial reporting process. On the other hand, the findings suggest that the lag increases with the number of the members on audit committees.
Authors and Affiliations
Koray TUAN
Keywords
Related Articles
- EP ID EP117636
- DOI -
- Views 144
- Downloads 0
The Effect Of Independent Audit Quality of Creative Accounting Practices: A Case Study in BIST
The aim of this study is to determine the impact on audit quality of creative accounting practices. The study is used as an indicator of creative accounting practices discretionary accruals, discretionary accruals are ca...
İç Denetim Sisteminin Hileli Finansal Raporlamayı Önlemedeki Rolüne Yönelik Bağımsız Denetçiler Üzerinde Bir Araştırma
Bu çalışmada, hileli finansal işlemlerin tespit edilme sıklıklarının düzeyini ve iç denetim sisteminin hileli finansal raporlamayı önlemedeki rolünü tespit etmek amaç olarak belirlenmiştir. Bu amaçları gerçekleştirmek iç...
The Determinants Affecting Capital Structure of Firms: Evidence from Borsa Istanbul
This study aims to determine the factors that affect capital structures of firms. To this end, among the ones listed active in IMKB manufacturing industry index, 123 firms data ofwhich, between the years 2000-2010, can u...
Firma Büyüklüğü Ve Borçlanmanın Kar Yönetimi Üzerindeki Etkisi
Bu çalışmanın temel amacı, kar yönetimi üzerinde firma büyüklüğü ve borçlanmanın etkisini incelemektir. 2009-2012 yıllarını kapsayan ve Borsa İstanbul’da kayıtlı 230 firma verisinden yararlanılan çalışmada regresyon anal...
Earnings Management and Earnings Quality in Emerging Financial Markets: A Theoretical Discourse
Net cash flows generated from a firm’s operations periodically is statement enough of its financial performance. Though net cash flows and earnings are and ought to be identical, in practice they are not. This gap invers...