FINANCIAL REPORTING DELAY AND INVESTORS BEHAVIOR: EVIDENCE FROM TUNISIA

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MOUNA A.; ANIS J.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH Year:2013 | Volume:3 | Issue:1 Page(s): 57-67

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Title

FINANCIAL REPORTING DELAY AND INVESTORS BEHAVIOR: EVIDENCE FROM TUNISIA

Author(s)

MOUNA A. | ANIS J. | Issue Writer Certificate

Keywords

COMPANY OWNERSHIP

CEO

FINANCIAL REPORTING TIMELINESS

TUNISIAN LISTED COMPANIES

Abstract

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009. It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides, it investigates the relationship between the company size, leverage, profitability (good news), and the timeliness of corporate financial reporting. Using a multivariate analysis, we find evidence that ownership concentration, the CEO's duality function, and good news have some impact on the interim period between the auditors’ signature dates and the publication dates, hence, on the timeliness of the release of financial statement information to the public.

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APA: Copy

MOUNA, A., & ANIS, J.. (2013). FINANCIAL REPORTING DELAY AND INVESTORS BEHAVIOR: EVIDENCE FROM TUNISIA. INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH, 3(1), 57-67. SID. https://sid.ir/paper/326785/en

Vancouver: Copy

MOUNA A., ANIS J.. FINANCIAL REPORTING DELAY AND INVESTORS BEHAVIOR: EVIDENCE FROM TUNISIA. INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH[Internet]. 2013;3(1):57-67. Available from: https://sid.ir/paper/326785/en

IEEE: Copy

A. MOUNA, and J. ANIS, “FINANCIAL REPORTING DELAY AND INVESTORS BEHAVIOR: EVIDENCE FROM TUNISIA,” INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH, vol. 3, no. 1, pp. 57–67, 2013, [Online]. Available: https://sid.ir/paper/326785/en

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