Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies

Wahdan Arum Inawati, Adinda Noor Azizah
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Abstract

This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership
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财务报告及时性的决定因素:印度尼西亚周期性消费品公司研究
本研究旨在探讨采用可扩展商业报告语言(XBRL)和公司治理(CG)对财务报告及时性的影响。公司治理变量包括董事会规模、机构所有权、财务报告的及时性和可扩展商业报告语言(XBRL)的采用。
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