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CEO Characteristics and Timeliness of Financial Reporting of Vietnamese Listed Companies

VNU Journal of Science: Economics and Business

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Title CEO Characteristics and Timeliness of Financial Reporting of Vietnamese Listed Companies
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Creator Khuong, Nguyen Vinh
Vy, Nguyen Thi Xuan
 
Description Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements. This study examines that board diversity (GENDERCHAIR), CEO age (CEOAGE) have impact on audit report timeliness. The sample of this study comprises of 100 companies listed on Vietnamese Stock Exchange in the period 2012 - 2014. Ordinary Least Square (OLS) regression analysis are performed to test the audit report timeliness determinants . Using quantitative research methods, findings found that there is a significant positive relationship between board diversity on timeliness of financial reporting while proxy variables of the CEO age have a significant negative relationship with timeliness of financial reporting. . This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting.
 Keywords
Chief executive officer, timeliness of financial reporting, listed firms, Vietnam
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Publisher Vietnam National University, Hanoi
 
Date 2017-12-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://js.vnu.edu.vn/EAB/article/view/4127
10.25073/2588-1108/vnueab.4127
 
Source VNU Journal of Science: Economics and Business; Vol 33 No 5E
Chuyên san Kinh tế và Kinh doanh; Vol 33 No 5E
2588-1108
2615-9287
 
Language eng
 
Relation https://js.vnu.edu.vn/EAB/article/view/4127/3850
 
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