Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies

Abstract

Timeliness is an essential factor for the relevance of financial reporting information. However, the role of corporate governance in influencing financial reporting is largely unknown. This study is the first to investigate whether board composition influences the timeliness of financial reporting in private firms. Using a sample of 8,095 Swedish companies, I find that more independent, gender diverse and larger boards tend to file their accounts in a timely fashion. These findings suggest that board composition considerably influences reporting behavior in private companies.

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