《报告的及时性和财务息的质量》外文献英文与翻译.docVIP

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 fin