Asian Economic and Financial Review | |
The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam | |
关键词: Timeliness; Financial reports; Vietnam.; GLS method; Profitability; Financial leverage.; | |
学科分类:社会科学、人文和艺术(综合) | |
来源: Asian Economic and Social Society | |
【 摘 要 】
This paper studies the factors affecting the timeliness of financial reports (FR) of enterprises in Vietnam. This research uses panel data with 1070 observations, at 214 companies listed on Vietnam?s stock market in the period 2012 - 2016. Retrieved results using the GLS method shows that there are 04 independent variables, including consolidated financial reports (CON), the audit firm (AUDIT), profitability (ROA) and the size of the business (SIZE) with relation to the timeliness of financial reports and statistical significance. There are two factors, including financial leverage (LV) and industry (INDUSTRY) which do not affect the timeliness of financial reports. In addition, the research results show that there are differences and statistical meanings in the publishing time of different types and starting times of financial reports. Based on those results, the authors have proposed a suggestion to boost the timeliness of FR.
【 授权许可】
CC BY
【 预 览 】
Files | Size | Format | View |
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RO201902188918093ZK.pdf | 560KB | download |