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

DOI

10.2991/978-2-38476-064-0_38How to use a DOI?

Keywords

Covid-19; Managerial ownership; institutional ownership

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.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Indriyani
AU  - Tri Joko Prasetyo
AU  - Liza Alvia
PY  - 2023
DA  - 2023/05/30
TI  - The Effect of the Covid-19 Pandemic and Good Corporate Governance on the Timeliness of the Company’s Annual Financial Reports
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 358
EP  - 368
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_38
DO  - 10.2991/978-2-38476-064-0_38
ID  - 2023
ER  -