The Effect of the Covid-19 Pandemic and Good Corporate Governance on the Timeliness of the Company’s Annual Financial Reports

Indriyani (), Tri Joko Prasetyo and Liza Alvia ()
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Indriyani: Lampung University, Economics Development
Tri Joko Prasetyo: Lampung University, Economics Development
Liza Alvia: Lampung University, Economics Development

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 358-368 from Springer

Abstract: Abstract This studyi aims to provide empirical evidence by examining the effect of covid-19, managerial ownership, institutional ownership, number of directors, and independent commissioners on the timeliness of the company'si annual financial reporting. Timely financial reporting is an important factor in decision making for report users, so companies are expected not to delay the publicationi of financial statements. This study uses a dummy variable to examine the effect of covid-19 on timeliness and components of good corporate governance to see its effect on the timeliness of financiali reporting. The variables used in this study were covid-19, managerial ownership, institutional ownership, number of directors.

Keywords: Covid-19; Managerial ownership; institutional ownership (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_38

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DOI: 10.2991/978-2-38476-064-0_38

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