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Factors Affecting the Timeliness of Financial Reports: The Case of Borsa İstanbul

Yıl 2021, , 187 - 196, 30.04.2021
https://doi.org/10.29249/selcuksbmyd.892459

Öz

Financial reporting aims to reveal the financial position and performance of the reporting entities so that this useful information enables stakeholders to make and evaluate their economic decisions. The qualitative characteristics that financial information should possess are listed in the conceptual framework. Although financial information must have qualitative characteristics in theory, it is an important research question whether the reports presented to public have these qualities, in practice. Therefore, there are many studies in the literature that investigate this question. This study explores the determinants of financial reporting timeliness, one of the secondary qualitative characteristics of financial information. More specifically, this study aims to examine the factors affecting the date when the financial reports are disclosed to the public with a sample of annual financial reports (with 680 observations) of 136 companies traded in Borsa Istanbul Industrials Index (BIST: XUSIN) continuously between 2015 and 2019. Empirical findings show that financial reporting delay is decreasing in firm size, higher liquidity, receiving an unqualified audit opinion, being audited by one of the Big4 accounting firm and experiencing earnings growth. Consistent with prior studies, reporting a loss in the current period, preparing a consolidated financial statement and earnings management appear to lead to an increase in reporting delay.

Destekleyen Kurum

Bulunmuyor

Kaynakça

  • Abbott, L. J., Parker, S. & Peters, G. F. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 31(4), 3-20.
  • Abdelsalam, O. H. & Street, D. L. (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies, Journal of International Accounting, Auditing and Taxation, 16(2), 111-130.
  • Abdulla, J. Y. A. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73-88.
  • Abernathy, J., Kubick, T. & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22 (2),185-196.
  • Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56-86.
  • Akle, Y. H. (2011). The relationship between financial reporting timeliness and attributes of companies listed on Egyptian stock exchange" An Empirical Study". Internal Auditing and Risk Management, 23(3), 83-103.
  • Aktaş, R. & Kargın, M. (2011). Timeliness of reporting and the quality of financial information. International Research Journal of Finance and Economics, 63(8), 71-77.
  • Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217–226.
  • Alford, A. W., Jones, J. J. & Zmijewski, M. E. (1994). Extensions and violations of the Statutory SEC Form 10-K filing requirements. Journal of Accounting and Economics, 17(1), 229−254.
  • Al-Ghanem, W. & Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait. Eurasian Business Review, 1(1), 73-90.
  • Ashton, R. H., Graul, P. R. & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657-673.
  • Ashton, R. H., Willingham, J. J. & Elliot, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.
  • Atiase, R.K., Bamber, L.S. & Tse, S. (1989). Timeliness of financial reporting, the firm size effect and stock price reactions to annual earnings announcements. Contemporary Accounting Research, 5(2), 526-552.
  • Aubert, F. (2009). Determinants of corporate financial disclosure timing: The French empirical evidence. Journal of Accounting and Taxation, 1(3), 53-60.
  • Bagnoli, M., Kross, W. & Watts, S.G. (2002). The information in management’s expected earnings report date: A day late, a penny short. Journal of Accounting Research, 40(5), 1275-1296.
  • Bamber, E.M., Bamber, L. S. & Schoderbek, M. (1993). Audit structure and other determinants of audit report lag: an empirical analysis. Auditing, 12(1), 1-23.
  • Bannouh, K., Geng, J. & Peeters, B. (2019). Filing, fast and slow: Reporting lag and stock returns. Available at SSRN: https://ssrn.com/abstract=3432446 or http://dx.doi.org/10.2139/ssrn.3432446
  • Brazel, J. & Dang, L. (2008). The effect of ERP system implementations on the management of earnings and earnings release dates. Journal of Information Systems, 22(2), 1-21.
  • Carslaw, C. & Kaplan, S. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32
  • Chambers, A. & Penman, S. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22 (Spring), 21-47.
  • Cohen, D. A., Dey, A., Lys, T. Z. & Sunder, S. V. (2007). Earnings announcement premia and the limits to arbitrage. Journal of Accounting and Economics, 43 (2), 153–80.
  • Courtis, J. K. (1976). Relationships between timeliness in corporate reporting and corporate attribute. Accounting and Business Research, 7(25), 45-56.
  • Davis, L. R., Ricchiute, D. N. & Trompeter, G. (1993). Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review, 68 (1), 135-150.
  • Dechow, P. M., Sloan, R. G. & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2): 193-225.
  • Dyer, J. & McHugh, A. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13 (3), 204-219.
  • Ghafran, C. & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1): 13-24.
  • Givoly, D. & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review, 57 (3), 486-508.
  • Güleç, Ö. F. (2017). Timeliness of corporate reporting in developing economies: Evidence from Turkey. Accounting and Management Information Systems, 16(3), 219-239.
  • Hashim, U. J. & Abdul Rahman, R. (2011). Audit report lag and the effectiveness of audit committee among Malaysian listed companies. International Bulletin of Business Administration, 10, 50-61.
  • Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13-32.
  • Haw, I., Qi, D. & Wu, W. (2000). Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The case of China. Journal of International Financial Management and Accounting, 11(2), 108-131.
  • Ismail, K. N. I. K. & Chandler, R. (2004). The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting, 12(1), 1-18.
  • Iyoha, F. O. (2012). Company attributes and the timeliness of financial reporting in Nigeria. Business Intelligence Journal, 5(1).
  • Jaggi, B. & Tsui, J. (1999). Determinants of audit report lag: further evidence from Hong Kong, Accounting and Business Research, 30 (1), 17–28.
  • Jensen, M. C. & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
  • Khlif, H. & Samaha, K. (2014). Internal control quality, Egyptian standards on auditing and external audit delays: Evidence from the Egyptian Stock Exchange. International Journal of Auditing, 18, 139–154.
  • Kim, M., Pierce, S. & Yeung, I. (2020). Earnings Management and Financial Reporting Timeliness. Available at SSRN: https://ssrn.com/abstract=2900740 or http://dx.doi.org/10.2139/ssrn.2900740
  • Knechel, W. R. & Payne, J. L. (2001). Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory, 20(1), 137-146.
  • Krishnan, J. & Yang, J. S. (2009). Recent trends in audit report and earnings announcement lags. Accounting Horizons, 23(3), 265-288.
  • Kross, W.J. (1981). An Examination of the Association Between Earnings and Announcement Time Lags. Journal of Business Research, (September), 267–281.
  • Leventis, S. & Caramanis, C. (2005). Determinants of audit time as a proxy of audit quality. Managerial Auditing Journal, 20(5), 460-478.
  • Leventis, S. & Weetman, P. (2004). Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market. Accounting and Business Research, 34(1), 43-56.
  • Mohamad-Nor, M.N., Shafie, R. & Wan-Hussin, W.N. (2010). Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting & Finance, 6(2), 57-84.
  • Newton, J. & Ashton, R. (1989). The association between audit technology and audit delay. Auditing. A Journal of Practice & Theory, 8 (Supplement), 22-37.
  • Owusu-Ansah, S. (2000). Timeliness of corporate finarcia1 reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241-254.
  • Owusu‐Ansah, S. & Leventis, S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review, 15(2), 273‐87.
  • Özcan, A. (2019). The investigation of factors affecting timeliness of financial statements: Evidence from Turkey. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6 (2), 485-495.
  • Peasnell, K., Pope, P. & Young. S. (1999). Outside directors, board effectiveness, and abnormal accruals. General Information, 88 (35), 561-562.
  • Raja-Ahmad, R. A. & Kamarudin, K. A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Paper presented at the Hawaii International Conference on Business Program. June 18–21, 2003. Sheraton Waikiki Hotel, Honolulu, Hawaii.
  • Sengupta, P. (2004). Disclosure timing: Determinants of quarterly earnings release dates,” Journal of Accounting and Public Policy, 23(6), 457-482
  • Soltani, B. (2002). Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting, 37(2), 215-246.
  • Suadiye, G. (2019). Determinants of the timeliness of financial reporting: Empirical evidence from Turkey. Hacettepe University Journal of Economics and Administrative Sciences, 37(2), 365-386.
  • Trueman, B. (1990). Theories of earnings-announcement timing. Journal of Accounting and Economics, 13 (3), 285–301.
  • Türel, A. (2010). Timeliness of financial reporting in emerging capital markets: Evidence from Turkey. Istanbul University Journal of the School of Business Administration, 39(2), 227-240.
  • Turkish Capital Market Law (CML). (2013). Communiqué on principles of financial reporting in capital markets, Official Gazette edition 28676, 13 June 2013.
  • Turkish Commercial Code (TTC). (2011). Official Gazette edition 27846, 14 February 2011.
  • Vuran B. & Adiloğlu, B. (2013). Is timeliness of corporate financial reporting related to accounting variables? Evidence from Istanbul Stock Exchange. International Journal of Business and Social Science, 4(6), 58-70.
  • Whittred, G. (1980). Audit qualification and the timeliness of corporate annual reports. Accounting Review, 55(4), 563-577.
  • Whittred, G. & Zimmer, I. (1984). Timeliness of financial reporting and financial distress. Accounting Review, 59(2): 287-295.
  • Wu, C., Wu, C. & Liu, V. (2008). The release timing of annual reports and board characteristics. The International Journal of Business and Finance Research, 2(1), 103-108.
  • Zeghal, D. (1984). Timeliness of accounting reports and effect of their information content on the capital market. Journal of Business Finance and Accounting, 11(3), 367-380

Finansal Raporların Zamanlılığına Etki Eden Faktörler: Borsa İstanbul Örneği

Yıl 2021, , 187 - 196, 30.04.2021
https://doi.org/10.29249/selcuksbmyd.892459

Öz

Finansal raporlamada amaç, raporlayan işletmenin finansal durumunu ve performansını ortaya koymak; bu suretle tüm paydaşların ekonomik kararlarına yarar sağlayacak nitelikli finansal bilgiyi sunmaktır. Nitekim kavramsal çerçevede finansal bilginin taşıması gereken niteliksel özellikler sıralanmıştır. Teorik olarak finansal bilginin niteliksel özellikleri taşıması bir gereklilik olsa da pratikte kamuoyu ile paylaşılmış olan raporların belirtilen bu nitelikleri gerçekten haiz olup olmadığı önemli bir araştırma sorusu olmaktadır ve literatürde de bu soruya cevap arayan çok sayıda çalışma yer almaktadır. Bu çalışmanın amacı da ikincil niteliksel özelliklerden biri olan zamanlılık bağlamında, 2015 – 2019 yılları arasında Borsa İstanbul (BIST) Sınai Endeks’te kesintisiz olarak işlem gören 136 şirketin anılan 5 hesap dönemindeki, yıllık finansal raporlarından oluşan örneklem ile (680 gözlem ile) finansal raporların kamuoyuna açıklandığı tarih üzerinde etkili olan faktörlerin incelenmesi ve bu suretle finansal raporlamanın zamanlılığına etki eden faktörlerin belirlenmesidir. Ampirik bulgular; firma büyüklüğü, yüksek likidite, olumlu denetim görüşü almış olmak, 4 büyük bağımsız denetim firması tarafından denetlenmiş olmak ve karlılıktaki artış finansal raporlamadaki gecikmeyi kısaltan etkenler olarak belirlenmiştir. Buna karşın, cari dönemi zararla kapatmış olmak ve finansal tabloların konsolidasyona tabi tutulması zorunluluğunun literatürde de belirtildiği gibi raporlamada gecikme süresini arttırdığı tespit edilmiştir.

Kaynakça

  • Abbott, L. J., Parker, S. & Peters, G. F. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 31(4), 3-20.
  • Abdelsalam, O. H. & Street, D. L. (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies, Journal of International Accounting, Auditing and Taxation, 16(2), 111-130.
  • Abdulla, J. Y. A. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73-88.
  • Abernathy, J., Kubick, T. & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22 (2),185-196.
  • Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56-86.
  • Akle, Y. H. (2011). The relationship between financial reporting timeliness and attributes of companies listed on Egyptian stock exchange" An Empirical Study". Internal Auditing and Risk Management, 23(3), 83-103.
  • Aktaş, R. & Kargın, M. (2011). Timeliness of reporting and the quality of financial information. International Research Journal of Finance and Economics, 63(8), 71-77.
  • Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217–226.
  • Alford, A. W., Jones, J. J. & Zmijewski, M. E. (1994). Extensions and violations of the Statutory SEC Form 10-K filing requirements. Journal of Accounting and Economics, 17(1), 229−254.
  • Al-Ghanem, W. & Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait. Eurasian Business Review, 1(1), 73-90.
  • Ashton, R. H., Graul, P. R. & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657-673.
  • Ashton, R. H., Willingham, J. J. & Elliot, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.
  • Atiase, R.K., Bamber, L.S. & Tse, S. (1989). Timeliness of financial reporting, the firm size effect and stock price reactions to annual earnings announcements. Contemporary Accounting Research, 5(2), 526-552.
  • Aubert, F. (2009). Determinants of corporate financial disclosure timing: The French empirical evidence. Journal of Accounting and Taxation, 1(3), 53-60.
  • Bagnoli, M., Kross, W. & Watts, S.G. (2002). The information in management’s expected earnings report date: A day late, a penny short. Journal of Accounting Research, 40(5), 1275-1296.
  • Bamber, E.M., Bamber, L. S. & Schoderbek, M. (1993). Audit structure and other determinants of audit report lag: an empirical analysis. Auditing, 12(1), 1-23.
  • Bannouh, K., Geng, J. & Peeters, B. (2019). Filing, fast and slow: Reporting lag and stock returns. Available at SSRN: https://ssrn.com/abstract=3432446 or http://dx.doi.org/10.2139/ssrn.3432446
  • Brazel, J. & Dang, L. (2008). The effect of ERP system implementations on the management of earnings and earnings release dates. Journal of Information Systems, 22(2), 1-21.
  • Carslaw, C. & Kaplan, S. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32
  • Chambers, A. & Penman, S. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22 (Spring), 21-47.
  • Cohen, D. A., Dey, A., Lys, T. Z. & Sunder, S. V. (2007). Earnings announcement premia and the limits to arbitrage. Journal of Accounting and Economics, 43 (2), 153–80.
  • Courtis, J. K. (1976). Relationships between timeliness in corporate reporting and corporate attribute. Accounting and Business Research, 7(25), 45-56.
  • Davis, L. R., Ricchiute, D. N. & Trompeter, G. (1993). Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review, 68 (1), 135-150.
  • Dechow, P. M., Sloan, R. G. & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2): 193-225.
  • Dyer, J. & McHugh, A. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13 (3), 204-219.
  • Ghafran, C. & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1): 13-24.
  • Givoly, D. & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review, 57 (3), 486-508.
  • Güleç, Ö. F. (2017). Timeliness of corporate reporting in developing economies: Evidence from Turkey. Accounting and Management Information Systems, 16(3), 219-239.
  • Hashim, U. J. & Abdul Rahman, R. (2011). Audit report lag and the effectiveness of audit committee among Malaysian listed companies. International Bulletin of Business Administration, 10, 50-61.
  • Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine. Journal of Accounting in Emerging Economies, 6(1), 13-32.
  • Haw, I., Qi, D. & Wu, W. (2000). Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The case of China. Journal of International Financial Management and Accounting, 11(2), 108-131.
  • Ismail, K. N. I. K. & Chandler, R. (2004). The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting, 12(1), 1-18.
  • Iyoha, F. O. (2012). Company attributes and the timeliness of financial reporting in Nigeria. Business Intelligence Journal, 5(1).
  • Jaggi, B. & Tsui, J. (1999). Determinants of audit report lag: further evidence from Hong Kong, Accounting and Business Research, 30 (1), 17–28.
  • Jensen, M. C. & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
  • Khlif, H. & Samaha, K. (2014). Internal control quality, Egyptian standards on auditing and external audit delays: Evidence from the Egyptian Stock Exchange. International Journal of Auditing, 18, 139–154.
  • Kim, M., Pierce, S. & Yeung, I. (2020). Earnings Management and Financial Reporting Timeliness. Available at SSRN: https://ssrn.com/abstract=2900740 or http://dx.doi.org/10.2139/ssrn.2900740
  • Knechel, W. R. & Payne, J. L. (2001). Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory, 20(1), 137-146.
  • Krishnan, J. & Yang, J. S. (2009). Recent trends in audit report and earnings announcement lags. Accounting Horizons, 23(3), 265-288.
  • Kross, W.J. (1981). An Examination of the Association Between Earnings and Announcement Time Lags. Journal of Business Research, (September), 267–281.
  • Leventis, S. & Caramanis, C. (2005). Determinants of audit time as a proxy of audit quality. Managerial Auditing Journal, 20(5), 460-478.
  • Leventis, S. & Weetman, P. (2004). Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market. Accounting and Business Research, 34(1), 43-56.
  • Mohamad-Nor, M.N., Shafie, R. & Wan-Hussin, W.N. (2010). Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting & Finance, 6(2), 57-84.
  • Newton, J. & Ashton, R. (1989). The association between audit technology and audit delay. Auditing. A Journal of Practice & Theory, 8 (Supplement), 22-37.
  • Owusu-Ansah, S. (2000). Timeliness of corporate finarcia1 reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241-254.
  • Owusu‐Ansah, S. & Leventis, S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review, 15(2), 273‐87.
  • Özcan, A. (2019). The investigation of factors affecting timeliness of financial statements: Evidence from Turkey. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6 (2), 485-495.
  • Peasnell, K., Pope, P. & Young. S. (1999). Outside directors, board effectiveness, and abnormal accruals. General Information, 88 (35), 561-562.
  • Raja-Ahmad, R. A. & Kamarudin, K. A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Paper presented at the Hawaii International Conference on Business Program. June 18–21, 2003. Sheraton Waikiki Hotel, Honolulu, Hawaii.
  • Sengupta, P. (2004). Disclosure timing: Determinants of quarterly earnings release dates,” Journal of Accounting and Public Policy, 23(6), 457-482
  • Soltani, B. (2002). Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting, 37(2), 215-246.
  • Suadiye, G. (2019). Determinants of the timeliness of financial reporting: Empirical evidence from Turkey. Hacettepe University Journal of Economics and Administrative Sciences, 37(2), 365-386.
  • Trueman, B. (1990). Theories of earnings-announcement timing. Journal of Accounting and Economics, 13 (3), 285–301.
  • Türel, A. (2010). Timeliness of financial reporting in emerging capital markets: Evidence from Turkey. Istanbul University Journal of the School of Business Administration, 39(2), 227-240.
  • Turkish Capital Market Law (CML). (2013). Communiqué on principles of financial reporting in capital markets, Official Gazette edition 28676, 13 June 2013.
  • Turkish Commercial Code (TTC). (2011). Official Gazette edition 27846, 14 February 2011.
  • Vuran B. & Adiloğlu, B. (2013). Is timeliness of corporate financial reporting related to accounting variables? Evidence from Istanbul Stock Exchange. International Journal of Business and Social Science, 4(6), 58-70.
  • Whittred, G. (1980). Audit qualification and the timeliness of corporate annual reports. Accounting Review, 55(4), 563-577.
  • Whittred, G. & Zimmer, I. (1984). Timeliness of financial reporting and financial distress. Accounting Review, 59(2): 287-295.
  • Wu, C., Wu, C. & Liu, V. (2008). The release timing of annual reports and board characteristics. The International Journal of Business and Finance Research, 2(1), 103-108.
  • Zeghal, D. (1984). Timeliness of accounting reports and effect of their information content on the capital market. Journal of Business Finance and Accounting, 11(3), 367-380
Toplam 61 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Araştırma Makalesi
Yazarlar

Tuba Toksoz 0000-0002-9071-2153

Fevzi Serkan Özdemir 0000-0002-0641-6352

Yayımlanma Tarihi 30 Nisan 2021
Gönderilme Tarihi 7 Mart 2021
Yayımlandığı Sayı Yıl 2021

Kaynak Göster

APA Toksoz, T., & Özdemir, F. S. (2021). Finansal Raporların Zamanlılığına Etki Eden Faktörler: Borsa İstanbul Örneği. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 24(1), 187-196. https://doi.org/10.29249/selcuksbmyd.892459

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.