DETERMINANTS OF THE TIMELINESS OF FINANCIAL REPORTING: EMPIRICAL EVIDENCE FROM TURKEY

Gülhan Suadiye

15 citations0/0 files storedHacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

Timeliness is a fundamental characteristic of the relevance of financial information and critical for the functioning of an efficient capital market. This study has two cardinal aims; firstly it aims to determine the timeliness of financial reporting for Turkish listed firms. Secondly, the study aims to investigate the impact of firm specific factors- profitability, size- and other related factors such as sector, index and auditing on the timeliness of financial reporting in Turkey. The statistical results indicate that 73 % of the firms that prepare consolidated financial statements and 57 % of the firms that prepare unconsolidated financial statements publish their financial reports earlier than the regulatory deadline. Estimation results of multivariate regression indicate that profitability, firm size, audit firm, index which firms are listed and sector affect the timeliness of financial reporting.

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References

1968An Empirical Evaluation of Accounting Income Numbers 2005The economic implications of corporate financial reporting 1997The conservatism principle and the asymmetric timeliness of earnings1 1968The Information Content of Annual Earnings Announcements 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.1989Audit delay and the timeliness of corporate reporting*2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports

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