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Autor:innen: 
Erscheinungsjahr: 
2010
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 5 [Issue:] 3-4 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2010 [Pages:] 113-133
Verlag: 
University of Economics, Faculty of Finance and Accounting, Prague
Zusammenfassung: 
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports on the results of an empirical investigation of the timeliness of financial reports by 211 non-financial companies listed on the Istanbul Stock Exchange. The descriptive analysis indicates that 59% of the companies that prepares separate financial statements and 66% of the companies that prepares consolidated financial statements release their financial statements less than the maximum time allowed after the financial yearend. 28% of the companies that prepares separate financial statements and 16% of the companies that prepares consolidated financial statements exceeded the regulatory deadline. The multivariate regression analysis indicates that both sign of income, audit opinion, auditor firm and industry affect timeliness. The findings indicate that the companies that report net income, that have standard audit opinion, and that are operating in manufacturing industry release their financial statements earlier. On the other hand, it is found that the companies that are audited by big four audit firms are late reporters.
Schlagwörter: 
Timeliness
Financial reporting
Accounting
Turkey
JEL: 
M4
M40
M41
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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