The timeliness of financial reporting among Jordanian companies: Do company and board characteristics, and audit opinion matter?

• المؤلفون الرئيسيون: Daoud, Khaldoon Ahmad Al, Ku Ismail, Ku Nor Izah, Lode, Nor Asma
• التنسيق: مقال
• اللغة: English
• منشور في: Canadian Center of Science and Education 2014
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/12570/1/Asian.pdf; http://repo.uum.edu.my/12570/; http://dx.doi.org/10.5539/ass.v10n13p191

This study investigates the influence of board independence, board size, auditor's opinion, profitability (good or bad news) and industry sector, on the timeliness of annual financial reports among Jordanian companies. It covers 114 listed companies on the Amman Stock Exchange for the year 2012...