The Effect of Managerial Ability on the Timeliness of Financial Reporting: The Role of Audit Firm and Company Size

  • Shemshad A
  • Karim R
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Abstract

… Dependent variable Timeliness of financial reporting (Timeliness): The ARL (audit report lag) criterion is used as a measure of this variable. ARL is calculated as the number of days …

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Shemshad, A., & Karim, R. G. (2023). The Effect of Managerial Ability on the Timeliness of Financial Reporting: The Role of Audit Firm and Company Size. Journal of Operational and Strategic Analytics, 1(1), 34–41. https://doi.org/10.56578/josa010105

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