董事会组成是否影响财务报告的及时性？瑞典私营公司的证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-19 DOI:10.1016/j.intaccaudtax.2024.100597

Irina Alexeyeva

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引用次数: 0

摘要

及时性是财务报告信息相关性的一个重要因素。然而，公司治理在影响财务报告方面的作用在很大程度上还不为人所知。本研究首次调查了董事会的组成是否会影响私营企业财务报告的及时性。通过对 8095 家瑞典公司的抽样调查，我发现独立性更强、性别更多元、规模更大的董事会更倾向于及时提交账目。这些发现表明，董事会的组成在很大程度上影响着私营公司的报告行为。

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Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies

Timeliness is an essential factor for the relevance of financial reporting information. However, the role of corporate governance in influencing financial reporting is largely unknown. This study is the first to investigate whether board composition influences the timeliness of financial reporting in private firms. Using a sample of 8,095 Swedish companies, I find that more independent, gender diverse, and larger boards tend to file their accounts in a timely fashion. These findings suggest that board composition considerably influences reporting behavior in private companies.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.