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The Release Timing Of Annual Reports And Board Characteristics

Author

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  • Chen-Hui Wu
  • Chin-Shun Wu
  • Victor W. Liu

Abstract

This paper posits that the release timing of an annual report has no systematic relation with earnings news in Taiwan. Since the board of directors has the ultimate responsibility for the implementation of corporate governance, we argue that board characteristics are important determinants for the timeliness of a firm’s annual report. The empirical results show no behavioral evidence of good news early and bad news late. Although the magnitude of board size has no significant impact, a board with ultimate owners and a board with independent directors have a positive influence on the reporting lag. Other firm characteristics and technological changes are also found to be related with the reporting lag.

Suggested Citation

  • Chen-Hui Wu & Chin-Shun Wu & Victor W. Liu, 2008. "The Release Timing Of Annual Reports And Board Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 2(1), pages 103-118.
    • Handle: RePEc:ibf:ijbfre:v:2:y:2008:i:1:p:103-118
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    Citations

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    Cited by:

    1. Anh Huu Nguyen & Hieu Thanh Nguyen & Chung Quang Tran & Lien Quynh Le, 2022. "Determinants of Time for Publication Annual Reports: Empirical Evidence from Non-Financial Listed Companies in Vietnam," IJFS, MDPI, vol. 10(2), pages 1-21, June.
    2. Ndidi Asien, Etumudon, 2019. "Questing For A Uniform Financial Reporting Date In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 142-157, September.
    3. Bishnu Prasad Bhattarai, 2021. "Determinants of Audit Report Lag of Commercial Banks in Nepal," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(10), pages 108-108, July.

    More about this item

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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