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Do the Financial Report Qualitities have Effect on Timeliness of Financial Reporting? The Case of Indonesian Listed Firms

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This research aimed to analyze the effects of financial report quality on the timeliness of financial reporting and also to investigate whether independent board committees have moderating effect on timeliness of financial reporting. Financial report quality represents by income smoothing practices. The data used in this research is secondary data and sample selection using purposive sampling methods on the Indonesian manufacturing listed firms for the years from 2012 to 2014. Hypothesis testing result showed that the financial report quality has significantly effects on the timeliness of annual financial statements. Similarly, independent board commissioners have moderating effect on timeliness of financial reporting.

Keywords: Financial Reporting Quality; Income Smoothing Practices; Independent Board Commissioner; Timeliness Financial Reporting

Document Type: Research Article

Affiliations: Sekolah Tinggi Ilmu Ekonomi YKPN Jalan Seturan, Yogyakarta, 55281, Indonesia

Publication date: September 1, 2017

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  • ADVANCED SCIENCE LETTERS is an international peer-reviewed journal with a very wide-ranging coverage, consolidates research activities in all areas of (1) Physical Sciences, (2) Biological Sciences, (3) Mathematical Sciences, (4) Engineering, (5) Computer and Information Sciences, and (6) Geosciences to publish original short communications, full research papers and timely brief (mini) reviews with authors photo and biography encompassing the basic and applied research and current developments in educational aspects of these scientific areas.
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