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Abstract
The accuracy and timeliness of information in financial statements help investors make prompt and effective decisions. This study is conducted to provide an empirical evidence for a relationship between the timeliness of financial reporting and characteristics of 100 companies listed on the Vietnam Stock Exchange in the period 2012 - 2014. The findings show that the number of subsidiaries and the complexity of activities (representing the structural characteristics), change in annual profitability (representing financial characteristics) and audit opinion affect the timeliness of financial reporting.
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Article Details
Issue: Vol 19 No 4 (2016)
Page No.: 143-157
Published: Dec 31, 2016
Section: Economics, Law and Management - Research article
DOI: https://doi.org/10.32508/stdj.v19i4.777
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Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
How to Cite
Nguyen, V., & Nguyen, K. (2016). The impact of firm characteristics on timeliness of financial information: Evidence from listed firms in Vietnam. Science and Technology Development Journal, 19(4), 143-157. https://doi.org/https://doi.org/10.32508/stdj.v19i4.777
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