Business, Management and Accounting
3 years ago

Profitable companies report finances on time, size and debt matter.

1 view
Eksis Jurnal Ilmiah Ekonomi dan Bisnis
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan
Lilis Handayani, Krisnhoe Sukma Danuta, Ginanjar Adi Nugraha

Paper Summary

The study looked at how profitability, company size, and leverage affect how quickly companies report their financial information. They used data from financial statements of 26 companies in manufacturing and chemical sectors. The results showed that higher profitability leads to faster financial reporting, while larger company size doesn't make a difference. On the other hand, having more leverage has a negative impact on the timeliness of financial reporting. This research suggests that companies can use these findings to improve how quickly they report their financial information.

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