The effect of culture, corporate governance quality, and management characteristics on the timeliness of financial reporting
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Date
2014-08
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Terengganu: Universiti Malaysia Terengganu
Abstract
The objective of this study is to examine the effect of culture, corporate governance
quality, and management attributes on the timeliness of financial reporting. This
study is motivated by the lack of investigations and the mixed results of previous
research. This study contains two types of investigations. First, it examines the direct
effect of culture, corporate governance quality, and management attributes on the
timeliness of financial reporting. Second, it investigates whether culture moderates
the effect of corporate governance quality on the timeliness of financial reporting. To
achieve this objective, this study employs a panel data approach and includes Omani
listed companies observed over five years 2007-2011. This approach yielded the 339
company-year observations used in the analysis.
Description
Keywords
HF 5681 .B2 A4 2014, Ali Baatwah, Saeed Rabea, Tesis PPPPM 2014, Financial statements