The Determinants of Delay in Publication of Financial Statement

Abstract

The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. This result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 11 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.