Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements.
Tác giả: Nguyễn Vĩnh Khương, Nguyễn Thị Xuân Vy
In trong: Chuyên san Kinh tế và Kinh doanh
Số: Tập 33, Số 5, 2017, tr. 100-107
Ngôn ngữ: Tiếng Anh
Từ khóa: Chief executive officer, timeliness of financial
reporting, listed firms, Vietnam.
Tóm tắt: Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements. This study examines the impact that board diversity (GENDERCHAIR) and CEO age (CEOAGE) have on audit report timeliness. The sample of this study comprises of 100 companies listed on the Vietnamese Stock Exchange in the period 2012-2014. Ordinary Least Square (OLS) regression analysis is performed to test the audit report timeliness determinants. Using quantitative research methods, the study found that there is a significant positive relationship between board diversity on timeliness of financial reporting while proxy variables of the CEO age have a significant negative relationship with timeliness of financial reporting. This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting. The findings reported in this paper provide novel insights for the empirical financial accounting literature.
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