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International Journal of Management and Business Research

Financial Reporting Delay and Investors Behavior: Evidence From Tunisia

1 A. Mouna ; 2 J. Anis
1Department of Finance and Accounting, University of Sfax, Sfax, Tunisia. 2Department of Finance and Accounting, University of Sfax, Sfax, Tunisia
Abstract :

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, profitability (good news), and the timeliness of corporate financial reporting.
Using a multivariate analysis, we find evidence that ownership concentration, the CEO’s duality function , and good news have some impact on the  interim period between the auditors’ signature dates and the publication dates, hence,  on the timeliness of  the release of financial statement information to the public.

Keywords :
Company ownership; CEO; Financial reporting timeliness; Tunisian listed companies

Date Deposited : 28 Mar 2016 15:30

Last Modified : 28 Mar 2016 15:30

Official URL: http://www.ijmbr.org/article_1784_101.html

Volume 3, Number 1, - 2013

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