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The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam

Author

Listed:
  • Hoang Thi Viet Ha
  • Dang Ngoc Hung
  • Nguyen Thi Thanh Phuong

Abstract

This paper studies the factors affecting the timeliness of financial reports (FR) of enterprises in Vietnam. This research uses panel data with 1070 observations, at 214 companies listed on Vietnam's stock market in the period 2012 - 2016. Retrieved results using the GLS method shows that there are 04 independent variables, including consolidated financial reports (CON), the audit firm (AUDIT), profitability (ROA) and the size of the business (SIZE) with relation to the timeliness of financial reports and statistical significance. There are two factors, including financial leverage (LV) and industry (INDUSTRY) which do not affect the timeliness of financial reports. In addition, the research results show that there are differences and statistical meanings in the publishing time of different types and starting times of financial reports. Based on those results, the authors have proposed a suggestion to boost the timeliness of FR.

Suggested Citation

  • Hoang Thi Viet Ha & Dang Ngoc Hung & Nguyen Thi Thanh Phuong, 2018. "The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(2), pages 294-307.
    • Handle: RePEc:asi:aeafrj:v:8:y:2018:i:2:p:294-307:id:1675
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