Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310672 
Year of Publication: 
2017
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 16 [Issue:] 3 [Year:] 2017 [Pages:] 219-239
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
This paper empirically investigates the effects of both firm and audit -specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study employs a data set containing annual data from 150 non-financial Turkish listed companies in Borsa Istanbul between the years 2009 – 2014 to document their reporting behaviors. Descriptive analysis indicates that average reporting time is 69 days for the whole sample and 62 days and 74 days for individual and consolidated financial statements respectively. In line with prior studies, firm size, dividend per share, auditor type and good news (income), unsurprisingly, has a significant negative impact on timeliness behavior of sample firms. In addition, financial statement type (individual and consolidated financial statements) also has a significant effect on reporting time. On the other hand price to book ratio and leverage of firms have no significant impact as hypothesized. Examining the reporting behavior of emerging markets contribute to the literature through comparing with the developed countries and indicating the factors which have impact on timeliness. The outcomes of research also provide some insights to the interested parties and regulatory bodies to evaluate the preparation of financial statements in terms of timeliness.
Subjects: 
Timeliness of corporate reporting
Reporting delay
Emerging countries
Regulation
Borsa Istanbul
JEL: 
M40
M41
M49
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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