This study examines the effect of auditor tenure and industry specialization on financial reporting timeliness. Using evidence from corporate report public listed companies in Malaysia, results multivariate regression analysis show that audit firm are associated with The findings is positively a timelier reporting, indicating shorter period. consistent knowledge spillover arguments. also indica...

Timeliness is an important characteristic in the financial statements of companies going public, faster time for submission reports more relevant quality information. In order to report their public a timely manner, they must pay attention factors that affect timeliness reporting. The purpose this study analyze effect profitability, leverage, liquidity, KAP reputation and company size on object...

We examine the relation between financial accounting characteristics and accountingbased debt covenants. We hypothesize that use of accounting-based covenants is more likely when asymmetric timeliness is higher and accounting discretion is reduced, because the covenants can more efficiently reduce agency costs in these circumstances. Overall, we find little association between the use of accoun...

Abstract This study examines the effect of presence foreign experts on a company’s board important characteristic high-quality financial reporting: timeliness. We focus with experience (EFEs) who are members, in context dual model. The sample is drawn from population Polish nonfinancial firms listed Warsaw Stock Exchange during 2010–2015. For analysis, we use generalised method moments fixed ef...