Information content and determinants of timeliness of financial reporting of manufacturing firms in Indonesia

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Rahmawati, Evi (2013) Information content and determinants of timeliness of financial reporting of manufacturing firms in Indonesia. PhD thesis, Victoria University.

Abstract

One of the essential elements of adequate financial reporting is the provision of financial information that is relevant to its users in their decision-making. This financial information should be made available to users within a regulated short period after the end of the financial year. Agency theory suggests that shareholders require protection because management may not always act in the best interests of shareholders. Therefore, timely reporting is important in reducing information asymmetry between management and shareholders, and it may reduce leaks of financial information in an emerging market, such as in Indonesia‘s capital market.

Item type Thesis (PhD thesis)
URI https://vuir.vu.edu.au/id/eprint/24830
Subjects Historical > FOR Classification > 1402 Applied Economics
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Keywords financial reporting, Indonesia, manufacturing industry, businesses, audits, emerging capital markets, stock markets, stock market reactions, multivariate analysis
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