CEO CHARACTERISTICS AND TIMELINESS OF FINANCIAL REPORTING OF VIETNAMESE LISTED COMPANIES

Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements. This study examines that board diversity (GENDERCHAIR), CEO age (CEOAGE) have impact on audit report timeliness. The sample of this study comprises of 100 companies listed on Vietnamese Stock Exchange in the period 2012 - 2014. Ordinary Least Square (OLS) regression analysis are performed to test the audit report timeliness determinants . Using quantitative research methods, findings found that there is a significant positive relationship between board diversity on timeliness of financial reporting while proxy variables of the CEO age have a significant negative relationship with timeliness of financial reporting. . This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting.

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Nguồn http://repository.vnu.edu.vn
Tác giả Nguyễn Vĩnh Khương, Nguyễn Thị Xuân Vy
Người bảo dưỡng Đại Học Quốc Gia Hà Nội
Last Updated Tháng 8 16, 2018, 10:11 (ICT)
Được tạo ra Tháng 4 19, 2018, 10:52 (ICT)