Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange

By Stephen Owusu-Ansah. 2000

315 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c1e472f2e2de467588fb725a3151307dc60971b1

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Citations in the corpus

Management accounting in less developed countries: what is known and needs knowing (2009, background): “The first suggested that LDCs with weak capital markets and accounting infrastructure investment avoided high risk projects at a cost to diversification (Lee, 2001); the second found listed companies on the Zimbabwe Stock Exchange that released timely audited final annual reports had more modern tec”
Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012, methodology): “This suggests that timely information may help alleviate the occurrence of leak, rumours and insider trading in capital market (Owusu-Ansah, 2000).”
Timeliness of corporate annual financial reporting in Greece (2006, methodology): “…include company size, profitability, gearing, financial condition, industry type and ownership structure.3 In contrast, audit-related factors are those that enable auditors to carry out (or inhibit them from carrying out) audit assignments, and issue assurance reports promptly (Owusu-Ansah, 2000).”
Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “Prior studies have provided empirical evidence that audit timeliness is the most influential factor in the timeliness of financial statements (Owusu-Ansah, 2000; Leventis et al., 2005).”
Audit reports timeliness: Empirical evidence from Jordan (2012, background): “…(Owusu-Ansah and Leventis,2006) (Al-Ajmi, 2008), (Che-Ahmad and Abidin, 2008), while the studies that revealed insignificant relationships are (Al-Ghanem and Hegazy, 2011), (Khasharmeh and Aljifri, 2010), (Owusu-Ansah, 2000), (Givoly & Palmon, 1982), (Davis & Whittred, 1980), (Dyer & McHugh, 1975).”