Financial Reporting Delay and Investors Behavior: Evidence From Tunisia

Mouna Amari · Anis Jarboui

13 citations0/0 files storedInternational journal of management and business research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

Abstract

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009. It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, profitability (good news), and the timeliness of corporate financial reporting. Using a multivariate analysis, we find evidence that ownership concentration, the CEO's duality function , and good news have some impact on the interim period between the auditors' signature dates and the publication dates, hence, on the timeliness of the release of financial statement information to the public.

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References

1983Separation of Ownership and Control 1985Positive Accounting Theory 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2004Audit Committee Characteristics and Restatements 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility 1995Managerial ownership, accounting choices, and informativeness of earnings 2005Audit Committee Quality and Internal Control: An Empirical Analysis 2002Corporate Governance and the Audit Process*

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2019Pengaruh Financial Distress, Komisaris Independen, Kepemilikan Institusional, Audit Tenure, dan Reputasi Kantor Akuntan Publik Pada Ketepatwaktuan Publikasi Laporan Keuangan

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