Timeliness of Corporate Reporting in Developing Economies: Evidence From Turkey

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dc.contributor.author Güleç, Ömer Faruk
dc.date 2019-07-01
dc.date.accessioned 2019-07-01T13:50:39Z
dc.date.available 2019-07-01T13:50:39Z
dc.date.issued 2017-09-30
dc.identifier.citation Güleç, Ö. F. (2017). Timeliness of Corporate Reporting in Developing Economies: Evidence from Turkey. Journal of Accounting and Management Information Systems, 16(3), 219-239. tr_TR
dc.identifier.issn 1583-4387
dc.identifier.uri http://hdl.handle.net/20.500.11857/977
dc.description.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. tr_TR
dc.language.iso eng tr_TR
dc.publisher Journal of Accounting and Management Information Systems tr_TR
dc.rights info:eu-repo/semantics/openAccess tr_TR
dc.subject Timeliness of Corporate Reporting tr_TR
dc.subject Reporting Delay tr_TR
dc.subject Emerging Countries tr_TR
dc.subject Regulation tr_TR
dc.subject Borsa Istanbul tr_TR
dc.title Timeliness of Corporate Reporting in Developing Economies: Evidence From Turkey tr_TR
dc.type Article tr_TR
dc.contributor.authorID 0000-0002-8890-1140 tr_TR

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