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Financial policies and timeliness of financial reporting by Indonesian listed firms

Pardede, Surya Mardi Dominic 2016, Financial policies and timeliness of financial reporting by Indonesian listed firms, DBA thesis, Department of Management, Deakin University.

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Title Financial policies and timeliness of financial reporting by Indonesian listed firms
Author Pardede, Surya Mardi Dominic
Institution Deakin University
School Department of Management
Faculty Faculty of Business and Law
Degree type Research doctorate
Degree name DBA
Thesis advisor Chatterjee, Bikram
Sridharan, V. G.
Date submitted 2016-10
Keyword(s) International Financial Reporting Standards (IFRS)
Indonesia
employee pension plans
Summary The study reports that the implementation of International Financial Reporting Standards (IFRS) adoption and company post-employment benefit plan were significantly associated with timeliness of financial reporting in Indonesian corporations, with companies having higher number of significant IFRS adoption and companies adopting defined benefit pension plan for employees having higher reporting lag.
Language eng
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Description of original xv, 284 pages : illustrations, tables
Copyright notice ┬ęThe author. All Rights Reserved.
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30102811

Document type: Thesis
Collections: Higher degree theses (full text)
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Created: Thu, 28 Sep 2017, 11:49:08 EST by Asif, Yasmin

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.