Relationship between Corporate Attributes and Timeliness in Corporate Reporting: Malaysian Evidence

Authors

  • Filouz Hashim Faculty of Accountancy, Universiti Teknologi MARA, Johor
  • Fatimah Hashim Faculty of Accountancy, Universiti Teknologi MARA, Johor
  • Abdul Razak Jambari Faculty of Business Management, Universiti Teknologi MARA, Johor

DOI:

https://doi.org/10.11113/sh.v64n2.50

Keywords:

Timeliness, lead time, financial statements, bursa Malaysia, Malaysia

Abstract

This study empirically investigates the timeliness of corporate reporting in Malaysia i.e the lead time to publish financial statements and characteristic of companies contributing to the lead time. The sample comprises of 200 listed companies on the Bursa Malaysia representing different sectors for the year ending 2007. The financial reporting lead time is 117 days which is 4 days earlier than the regulated 121days. The regression results revealed that size of the company and audit duration are having a significant relationship with the timeliness of corporate reporting. The remaining variables were found to be insignificant in relation to timeliness of corporate reporting.

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Published

2013-08-15

How to Cite

Hashim, F., Hashim, F., & Jambari, A. R. (2013). Relationship between Corporate Attributes and Timeliness in Corporate Reporting: Malaysian Evidence. Sains Humanika, 64(2). https://doi.org/10.11113/sh.v64n2.50

Issue

Vol. 64 No. 2: Special Edition

Section

Articles

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Copyright of articles that appear in Sains Humanika belongs exclusively to Penerbit Universiti Teknologi Malaysia (Penerbit UTM Press). This copyright covers the rights to reproduce the article, including reprints, electronic reproductions or any other reproductions of similar nature.