How to cite this paper
Murti, W. (2021). Timeliness of corporate annual financial reporting in Indonesian banking industry.Accounting, 7(3), 553-562.
Refrences
Adelopo, I., Lloydking, R., & Tauringana, V. (2018). Determinants of bank profitability before, during, and after the financial crisis. International Journal of Managerial Finance, 14(4), 378-398. Available at: https://doi.org/10.1108/ijmf-07- 2017-0148
Abernathy, J. L., Kubick, T. R., & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), 185-196.
Al-Juaidi, O., & Al-Afifi, A. A. (2016). The Factors Affecting Timeliness of Corporate Financial Reporting: Empirical Evidence from the Palestinian and Amman Stock Exchange. International Journal of Management Sciences and Business Research, 5(10).
Arowoshegbe, A. O., Uniamikogbo, E., & Adeusi, A. S. (2017). Factors affecting timeliness of an audit report in Nigeria. Funai Journal of Accounting, Business and Finance, 1(1), 26-38.
Budi, I. W., & Mulyana, B. (2017). The effect of internal and external factors of companies on profitability and its implications on stock price index of state-owned banks. Economics, 5(2), 58-71.
Baye, M., & Prince, J. (2016). Managerial economics & business strategy. 9th Edn., New York: McGraw-Hill Irwin.
Chakroun, R., & Hussainey, K. (2013). Disclosure Quality in Tunisian Annual Reports. Paper presented at the Paper presented at the Critical Studies in Accounting, Economics and Finance (CSAF) Conference, Abu Dhabi, UAE.
Chukwu, G. J., & Nwabochi, N. (2019). Audit Committee Characteristics and Timeliness of Corporate Financial Reporting in the Nigerian Insurance Industry. International Journal of Managerial Studies and Research, 7(4), 86-95.
Creswell, J. W. (2014). Research design: Qualitative, Quantitative, and Mixed Methods Approach. 4 ed. London, UK: SAGE Publications, Inc.
Du, H., & Wu, K. (2018). XBRL mandate and timeliness of financial reporting: Do XBRL filings take longer?. Journal of Emerging Technologies in Accounting, 15(1), 57-75.
Kemal, M. (2019). Determinants of the timeliness of financial reporting: Empirical evidence from Turkey. Hacettepe University Journal of Economics and Administrative Sciences, 37(2), 365-386.
Krishnamoorthy, G., Wright, A., & Cohen, J. (2002). Audit committee effectiveness and financial reporting quality: Implications for auditor independence. Australian Accounting Review, 12(28), 3-13.
Johnston, J. A., & Zhang, J. H. (2018). Information technology investment and the timeliness of financial reports. Journal of Emerging Technologies in Accounting, 15(1), 77-101.
Murti, W. (2017a). The influence of crude oil price in biodesel and its implication on the production of palm oil:The case of Indonesia. European Research Studies Journal, 20(2), 568 -580.
Murti, W. (2017b). The influence of the contagion effect and the spillover effect of global financial market on the stock index: The case of Indonesia. European Research Studies Journal, 20(4B), 99-111.
Nelson, S., Ahmad, M., & Mohamed, H. (2019). Relationship between the Industry Specialist Auditors and Financial Reporting Timeliness under MFRS. Pertanika Journal of Social Sciences & Humanities, 27(1).
Pinto, P., & Joseph, N. R. (2017). Capital structure and financial performance of banks. International Journal of Applied Business and Economic Research, 15(23), 303-312.
Sufiyati, S. (2017). The Impact of Corporate Attributes on the Timeliness of Financial Reporting in Indonesia Stock Exchange. International Journal of Economic Perspectives, 11(1), 1720-1730.
Tan, Y., Floros, C., & Anchor, J. (2017). The profitability of Chinese banks: impacts of risk, competition and efficiency. Review of Accounting and Finance, 16(1), 86-105.
Viet, H. T., Hung, D. N., & Thanh, N. T. (2018). The study of factors affecting the timeliness of financial reports: The experiments on listed companies in Vietnam. Asian Economic and Financial Review, 8(2), 294-307.
Zandi, G. (2019). Financial statements timeliness: The case of Malaysian listed industrial product companies. Asian Academy of Management Journal, 24(2), 127–141,
Abernathy, J. L., Kubick, T. R., & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), 185-196.
Al-Juaidi, O., & Al-Afifi, A. A. (2016). The Factors Affecting Timeliness of Corporate Financial Reporting: Empirical Evidence from the Palestinian and Amman Stock Exchange. International Journal of Management Sciences and Business Research, 5(10).
Arowoshegbe, A. O., Uniamikogbo, E., & Adeusi, A. S. (2017). Factors affecting timeliness of an audit report in Nigeria. Funai Journal of Accounting, Business and Finance, 1(1), 26-38.
Budi, I. W., & Mulyana, B. (2017). The effect of internal and external factors of companies on profitability and its implications on stock price index of state-owned banks. Economics, 5(2), 58-71.
Baye, M., & Prince, J. (2016). Managerial economics & business strategy. 9th Edn., New York: McGraw-Hill Irwin.
Chakroun, R., & Hussainey, K. (2013). Disclosure Quality in Tunisian Annual Reports. Paper presented at the Paper presented at the Critical Studies in Accounting, Economics and Finance (CSAF) Conference, Abu Dhabi, UAE.
Chukwu, G. J., & Nwabochi, N. (2019). Audit Committee Characteristics and Timeliness of Corporate Financial Reporting in the Nigerian Insurance Industry. International Journal of Managerial Studies and Research, 7(4), 86-95.
Creswell, J. W. (2014). Research design: Qualitative, Quantitative, and Mixed Methods Approach. 4 ed. London, UK: SAGE Publications, Inc.
Du, H., & Wu, K. (2018). XBRL mandate and timeliness of financial reporting: Do XBRL filings take longer?. Journal of Emerging Technologies in Accounting, 15(1), 57-75.
Kemal, M. (2019). Determinants of the timeliness of financial reporting: Empirical evidence from Turkey. Hacettepe University Journal of Economics and Administrative Sciences, 37(2), 365-386.
Krishnamoorthy, G., Wright, A., & Cohen, J. (2002). Audit committee effectiveness and financial reporting quality: Implications for auditor independence. Australian Accounting Review, 12(28), 3-13.
Johnston, J. A., & Zhang, J. H. (2018). Information technology investment and the timeliness of financial reports. Journal of Emerging Technologies in Accounting, 15(1), 77-101.
Murti, W. (2017a). The influence of crude oil price in biodesel and its implication on the production of palm oil:The case of Indonesia. European Research Studies Journal, 20(2), 568 -580.
Murti, W. (2017b). The influence of the contagion effect and the spillover effect of global financial market on the stock index: The case of Indonesia. European Research Studies Journal, 20(4B), 99-111.
Nelson, S., Ahmad, M., & Mohamed, H. (2019). Relationship between the Industry Specialist Auditors and Financial Reporting Timeliness under MFRS. Pertanika Journal of Social Sciences & Humanities, 27(1).
Pinto, P., & Joseph, N. R. (2017). Capital structure and financial performance of banks. International Journal of Applied Business and Economic Research, 15(23), 303-312.
Sufiyati, S. (2017). The Impact of Corporate Attributes on the Timeliness of Financial Reporting in Indonesia Stock Exchange. International Journal of Economic Perspectives, 11(1), 1720-1730.
Tan, Y., Floros, C., & Anchor, J. (2017). The profitability of Chinese banks: impacts of risk, competition and efficiency. Review of Accounting and Finance, 16(1), 86-105.
Viet, H. T., Hung, D. N., & Thanh, N. T. (2018). The study of factors affecting the timeliness of financial reports: The experiments on listed companies in Vietnam. Asian Economic and Financial Review, 8(2), 294-307.
Zandi, G. (2019). Financial statements timeliness: The case of Malaysian listed industrial product companies. Asian Academy of Management Journal, 24(2), 127–141,