Communication of high-quality business and financial information to decision-makers helps get clear insights on the outlook assists them in making timely decisions. Financial reporting acts as a media disseminate various interested parties by providing operating through statements, notes accounts other footnotes narratives Annual Business Report (ABR). Today stakeholders are very keen getting b...

This study investigates the role of academics serving on corporate boards and firms’ financial reporting quality. Our study is motivated by the recent increase in the number of academics serving on corporate boards and the recent focus placed on corporate boards to increase governance standards in light of the corporate accounting scandals of the late 1990s and early 2000s. We test two competin...

this study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the tunisian stock exchange during 2009.it investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...