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

Mohamed Yunos, Rahimah (2017) The relevance of internal governance mechanisms to financial reports timeliness / Rahimah Mohamed Yunos. Management & Accounting Review (MAR), 16 (1). pp. 213-234. ISSN 2550-1895

Abstract

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 was collected from 264 annual reports of listed companies on Bursa Malaysia for a sample period of 2013 and 2014. The results show that proportion of independent directors on board, CEO duality and frequent audit committee meeting had significant effect on the timeliness of the reports.  The findings indicate that firms’ governance mechanisms influence how fast they are able to release information to the users; hence promote effective communication and maintain their accountability to its stakeholders.The result of this study is beneficial to the policymaker, management of the company and the stakeholders.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Mohamed Yunos, RahimahUNSPECIFIED
Subjects: H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 16
Number: 1
Page Range: pp. 213-234
Item ID: 30263
Uncontrolled Keywords: Timeliness reporting, Management report lag, Audit report lag, Internal governance
URI: http://ir.uitm.edu.my/id/eprint/30263

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