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《报告的及时性和财信息的质量》外文献英文与翻译
英文原文
Timeliness of Reporting and the Quality of Financial Information
Abstract
This study is designed to investigate the effects of sector, reporting type, and income on firms’ timely annual financial reporting practices listed on Istanbul Stock Exchange (ISE). Regression model is utilized to examine the effects of sector (financial firms),financial statement type (consolidated-non-consolidated firms), and income (positive-negative income) for the years from 2005 to 2008. The results reveal that sector, financial statement type and income have significant impact on timely reporting financial statements of selected firms. The coefficient estimates for sector, financial statement type, and income are statistically significant. Effects of sector and financial statement type on lead time are positive while income’s is negative. Based on the results,non financial firms publish their financial statements later than others. Similarly,consolidated firms report their financial statements later than non-consolidated firms.Finally, firms that report positive income release financial statements earlier than others.
Keywords: Timeliness, Reporting Financial Statements, Quality of Financial Information,Lead Time, Timely Reporting
JEL Classification Codes:
1. Introduction
In this study, we investigate the effects of sector (financial-non-financial firms), financial statement type (consolidated-non-consolidated financial statements), and income (positive-negative income) on timely reporting practices of companies listed on Istanbul Stock Exchange (ISE – stanbul Menkul K?ymetler Borsas?, IMKB). The sector is defined as financial firms and non-financial firms that are listed on ISE. Financial statement type term is used for firms that report their financial statement as consolidated and non-consolidated. Finally, income is considered as firms that report positive income and negative income. The results of our analysis indicate that those variables have significant impacts
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