Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises

Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises

Financial reporting of enterprises has important implications for information users. The timely provision of financial reporting by enterprises helps investors to make appropriate business decisions. The purpose of the paper is to test the influence of the factors on the timeliness of financial repo...

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Bibliographic Details
Main Authors: Tran Quoc Thinh, Dang Anh Tuan, Luu Chi Danh
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-12-01
Series:Investment Management & Financial Innovations
Subjects:
annual statement
deadline
financial reporting
information accounting
stakeholder
timeliness
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17466/IMFI_2022_04_Thinh.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17466/IMFI_2022_04_Thinh.pdf

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