The timeliness of financial reporting among Jordanian companies: Do company and board characteristics, and audit opinion matter?
This study investigates the influence of board independence, board size, auditor's opinion, profitability (good or bad news) and industry sector, on the timeliness of annual financial reports among Jordanian companies. It covers 114 listed companies on the Amman Stock Exchange for the year 2012...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
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Canadian Center of Science and Education
2014
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Online Access: | http://repo.uum.edu.my/12570/1/Asian.pdf http://repo.uum.edu.my/12570/ http://dx.doi.org/10.5539/ass.v10n13p191 |
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