By J. Timothy Sale

It is a refereed, educational study annual, dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global point of view. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm enterprises, in addition to their influence at the schooling accountants around the globe.

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1989). Further, with globalization of trade, government policies emphasizing marketoriented economies and the recent growth of capital markets, a study of corporate timeliness in emerging nations has even become more relevant for international and domestic investors. This study examines this important issue by undertaking a comparative analysis on corporate reporting lags and their determinants by using a large sample of listed companies in three emerging countries in South Asia – Bangladesh, India and Pakistan.

In order to test the effect of alternative measures on reporting lag, operating income instead of the dummy (EATDUM) was used in the regression model. 10 This means audit lag is positively associated with firms that incurred losses in Pakistan but not in Bangladesh or India. 05) and in the overall sample. Although this variable is not significant in Bangladesh and India, the negative direction is consistent with hypothesis that audit delay would be lower for large firms due to better resources and the use of continuous audit.

Penman, S. H. (1984). Timeliness of reporting and the stock exchange reaction to earnings announcement. Journal of Accounting Research, 22(1), 21–47. Courtis, J. K. (1976). Relationship between timeliness in corporate reporting and corporate attributes. Accounting and Business Research, 7(Winter), 45–56. , & Whittred, G. P. (1980). The association between selected corporate attributes and timeliness of corporate reporting: Further analysis. Abacus, 16(June), 48–60. Dyer, J. , & McHugh, A. J.

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