العوامل المؤثرة على توقيت إصدار التقارير المالية للشركات المدرجة في بورصة فلسطين : دراسة تطبيقية

الملخص EN

This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX.

In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on method Experimental analysis and descriptive statistical tests.

For population of (32) Listed company on PEX The study found that: The following variables have a significantly related to the timeliness of corporate financial reporting as :( 1) Audit report lag.

(2) Profitability of the company (3) Gearing (4) Profit or Loss Company.

The other Eight Variables are not significantly associated with the Timeliness "Reporting Lag."The Adjusted R2 of The Multiple regression analysis model is )41%(.

Descriptive statistics shows that the mean reporting lag is (85(days which is less than the legally stipulated period (90) days, and the mean of audit lag is) 67(days.

The study recommended a set of points including enforcing, the corporate company in reporting lag Specific company law, Act for the preparation and issuance of financial reports, in appropriate time.

In addition, enforcing the audit firms, not to delay their reports, where the delay of audit reports, leads to a delay in the issuance of annual financial reports for companies.

There should be legislation that required companies, to issue their financial reports, within a specified period after the audit period, to reduce reporting Lag.

The need to confirmation and activation toward violators, of the regulations and directives, related to disclosure including the time limit, to publication financial reports, Moreover the need for companies to determine.