The relevance of internal governance mechanisms to financial reports timeliness / Rahimah Mohamed Yunos.

• المؤلف الرئيسي: Mohamed Yunos, Rahimah
• التنسيق: مقال
• اللغة: English
• منشور في: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• الموضوعات: Financial management. Business finance. Corporation finance; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• الوصول للمادة أونلاين: http://ir.uitm.edu.my/id/eprint/30263/1/30263.pdf; http://ir.uitm.edu.my/id/eprint/30263/

The objective of the study is to identify the influence of firms’ internal governance mechanisms on the timeliness of management report and auditor report. The governance examined in this study isboard independence, board size, CEO duality, audit committee meeting and audit committee expertise. Data...