العوامل المؤثرة على توقيت إصدار التقارير المالية للشركات المدرجة في بورصة فلسطين : دراسة تطبيقية
Other Title(s)
Factors affecting timeliness issuance of corporate financial reporting listed companies in Palestine exchange (PEX) : an empirical study
Joint Authors
زعرب، حمدي شحدة محمود
الدحدوح، حازم فهمي عادل
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 24, Issue 104 (30 Jun. 2018), pp.446-472, 27 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2018-06-30
Country of Publication
Iraq
No. of Pages
27
Main Subjects
Financial and Accounting Sciences
Topics
Abstract 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.
American Psychological Association (APA)
زعرب، حمدي شحدة محمود والدحدوح، حازم فهمي عادل. 2018. العوامل المؤثرة على توقيت إصدار التقارير المالية للشركات المدرجة في بورصة فلسطين : دراسة تطبيقية. مجلة العلوم الاقتصادية و الإدارية،مج. 24، ع. 104، ص ص. 446-472.
https://search.emarefa.net/detail/BIM-837518
Modern Language Association (MLA)
زعرب، حمدي شحدة محمود والدحدوح، حازم فهمي عادل. العوامل المؤثرة على توقيت إصدار التقارير المالية للشركات المدرجة في بورصة فلسطين : دراسة تطبيقية. مجلة العلوم الاقتصادية و الإدارية مج. 24، ع. 104 (2018)، ص ص. 446-472.
https://search.emarefa.net/detail/BIM-837518
American Medical Association (AMA)
زعرب، حمدي شحدة محمود والدحدوح، حازم فهمي عادل. العوامل المؤثرة على توقيت إصدار التقارير المالية للشركات المدرجة في بورصة فلسطين : دراسة تطبيقية. مجلة العلوم الاقتصادية و الإدارية. 2018. مج. 24، ع. 104، ص ص. 446-472.
https://search.emarefa.net/detail/BIM-837518
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 469-471
Record ID
BIM-837518