{"title":"财务报告及时性的决定因素：印度尼西亚周期性消费品公司研究","authors":"Wahdan Arum Inawati, Adinda Noor Azizah","doi":"10.24815/jdab.v11i1.31016","DOIUrl":null,"url":null,"abstract":"This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"560 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies\",\"authors\":\"Wahdan Arum Inawati, Adinda Noor Azizah\",\"doi\":\"10.24815/jdab.v11i1.31016\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership\",\"PeriodicalId\":31235,\"journal\":{\"name\":\"Jurnal Dinamika Akuntansi dan Bisnis\",\"volume\":\"560 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Dinamika Akuntansi dan Bisnis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24815/jdab.v11i1.31016\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Dinamika Akuntansi dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24815/jdab.v11i1.31016","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies
This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership
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