We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
DENETİM RAPORLARININ YAYINLANMA SÜRESİNİN İNCELENMESİ: BİST ŞİRKETLERİ İÇİN BİR UYGULAMA.
- Authors
GÜLEÇ, Üyesi Ömer Faruk; AKTAŞ MOZEİKÇİ, Aysun
- Abstract
The timing of financial reporting is an important qualitative feature that requires the presentation of financial information as quickly as possible, making the corporate financial statement information useful in decision making. Delays in reporting reduce the availability of information. Therefore, companies wait until the date on which the audit report should be disclosed before declaring their earnings. This suggests that audit reports play a vital role in determining the usefulness of information over time. In this study, an econometric model is established for the main determinants of audit reporting lag with a sample of 123 financial and non-financial companies for 2017. According to the results, there is a statistically significant relationship between firm size, profitability, duality and industry variables and audit reporting lag. However, there is no significant relationship between financial leverage ratio and audit reporting lag.
- Subjects
FINANCIAL statements; FINANCIAL leverage; FINANCIAL ratios; ECONOMETRIC models; BUSINESS size
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 157, p125
- ISSN
1303-5444
- Publication type
Article