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مشخصات مقاله
ترجمه عنوان مقاله تاثیرات ویژگی های حاکمیت شرکتی و تاخیر گزارش مالی بر گزارش عملکرد مالی شرکت ها
عنوان انگلیسی مقاله Impact of corporate governance attributes and financial reporting lag on corporate financial performance
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 19 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت، اقتصاد
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد، مدیریت کسب و کار، اقتصاد مالی
مجله مجله آفریقایی مطالعات اقتصاد و مدیریت – African Journal of Economic and Management Studies
دانشگاه Department of Finance and Accounting – The Republic of Korea
کلمات کلیدی حاکمیت شرکتی، غنا، عملکرد شرکت، ویژگی های هیئت مدیره، تاخیر گزارش مالی، بورس سهام غنا، زمانبندی گزارش
کلمات کلیدی انگلیسی Corporate governance, Ghana, Firm performance, Board characteristics, Financial reporting lag, Ghana Stock Exchange, Timeliness of reporting
شناسه دیجیتال – doi
https://doi.org/10.1108/AJEMS-08-2017-0205
کد محصول  E8972
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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1. Introduction

This paper investigates selected corporate governance (CG) attributes and financial reporting lag and their impact on financial performance of listed firms in Ghana. The International Accounting Standards Board (IASB, 2010) Framework for the Preparation and Presentation of Financial Statements states that there are some qualitative characteristics that make the information provided in financial statements useful to users. These qualitative characteristics are relevance, faithful representation, comparability and understandability. According to the IASB (2010) relevance and faithful representation are the fundamental qualities, while comparability and understandability are enhancing qualities. Timeliness is an auxiliary aspect of relevance. Timeliness means having information available to decision-makers, before it loses its capacity to influence decisions. If information is either not available when it is needed, or becomes available so long after the reported events that it has no value for future action, it lacks relevance and is of little or no use (IASB, 2010). Timeliness alone, cannot make information relevant, but a lack of timeliness, can rob information of relevance it might otherwise have had. Timeliness provides a platform for market integrity and efficiency to ensure fairness, efficiency, transparency, protect investors and reduce risk, which will in turn improve financial reporting quality (Al-Ajmi, 2008; Turel, 2010). Prior empirical studies have examined the timeliness (reporting lag or delay) of corporate reporting and its determinants; (Apadore and Mohd Noor, 2013; Sharinah et al., 2014; Yadirichukwu and Ebimobowei, 2013; Ilaboya and Iyafekhe, 2014; Mohamad-Nor et al., 2010; Shukeriand Islam, 2012), examined financial reporting lag and audit committee characteristics timeliness and relevance of financial reporting; (Ohaka and Akani, 2017), examined company characteristics and timeliness of financial reporting. The objective of this paper is to investigate how selected CG attributes and financial reporting lag affect the financial performance of listed firms in Ghana. This paper differs from earlier research on timeliness of reporting and CG as it tests the influence of timeliness of reporting and board attributes on firm performance using only accounting information. Generally, there are two types of financial reporting lag: audit report lag (ARL); and management report lag. ARL is the period from a firm’s year-end and the audit report date while management report lag is a period between the end of the fiscal year of firms and the publication of the audited financial reports (Zaitul, 2010). Financial reporting lag in this study refers to ARL, i.e. the length of time between the fiscal year-end of a company and the date of the auditor’s report. The board attributes used are board size, proportion of independent directors, board gender diversity, independent audit committee, institutional ownership and block ownership concentration. Firm performance is measured using two accounting ratios; return on equity (ROE) and return on assets (ROA). Accounting-based measures are preferable in the context of CG study because they reflect the ability of the management in adding value to the firm. Higher ROA and ROE ratios are indication that the firm’s CG mechanisms are highly effective (Mishra and Kapil, 2017).

نوشته مقاله انگلیسی رایگان در مورد تاثیرات تاخیر گزارش مالی بر گزارش عملکرد مالی شرکت ها – امرالد 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.

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