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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Bibliographic Details
Main Authors: Wahdan Arum Inawati, Adinda Noor Azizah
Format: Article
Language:English
Published: Universitas Syiah Kuala 2024-02-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
Online Access:https://jurnal.usk.ac.id/JDAB/article/view/31016
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