Information content and determinants of timeliness of financial reporting of manufacturing firms in Indonesia

One of the essential elements of adequate financial reporting is the provision of financial information that is relevant to its users in their decision-making. This financial information should be made available to users within a regulated short period after the end of the financial year. Agency theory suggests that shareholders require protection because management may not always act in the best interests of shareholders. Therefore, timely reporting is important in reducing information asymmetry between management and shareholders, and it may reduce leaks of financial information in an emerging market, such as in Indonesia‘s capital market.

Name dc:type.qualificationname

phd

Level dc:type.qualificationlevel

doctoral

Grantor dc:publisher.institution

Victoria University

Year dc:date.issued

2013

Author dc:creator

• Rahmawati, Evi

• 1402 Applied Economics
• 1501 Accounting, Auditing and Accountability
• College of Business

Language dc:language

en