Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies
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, and auditor turnover by involving corporate size a...
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Main Authors: | Wahdan Arum Inawati, Adinda Noor Azizah |
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Format: | Article |
Language: | English |
Published: |
Universitas Syiah Kuala
2024-02-01
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Series: | Jurnal Dinamika Akuntansi dan Bisnis |
Subjects: | |
Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/31016 |
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