A study on audit report timeliness: The Macedonian Stock Exchange

Dusica Stevcevska-Srbinoska and Srbinoski Igor ()
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Srbinoski Igor: University American College Skopje, School of Business Economics and Management, Skopje, North Macedonia

International Journal of Management and Economics, 2021, vol. 57, issue 3, 234-254

Abstract: Financial statements reflect important information about the entity's financial position, operating performance, and cash flows and must be made available in a timely fashion to all interested factions to stimulate opportune business judgments.

Keywords: audit opinion; annual reports; company size; financial indicators; Macedonian Stock Exchange; timeliness (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ijomae:v:57:y:2021:i:3:p:234-254:n:5

DOI: 10.2478/ijme-2021-0015

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