The impact of the Board of Directors on the timeliness of financial reporting in the Jordanian companies listed in Amman Stock Exchange
Publication Type
Original research
Authors
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Abstract The objective of the study is to investigate the relationship between board of directors (Board size, Board independence and Duality CEO) and timeliness of financial reporting. The quantitative research design was used in the study by (172) annual reports for Jordanian companies, the data were analyzed by (STATA) software. The results of the study showed there is a positive relationship between the board of directors (Board size, Board independence and Duality CEO) and timeliness of financial reporting, and there is an importance of timing financial reporting to investors to make their decisions in a timely manner. According to the result of the study the researchers recommend that the companies disclose financial reports at the legal time because of their impact on investor decisions, also this study recommend the that future researchers focus on the relationship between the board of directors and financial reports for their comparisons with the results of this study. Keywords: Board independence; Board size; financial reporting; Duality CEO; Timely.

Journal
Title
International Journal of Innovation, Creativity and change
Publisher
An-Najah National University
Publisher Country
Palestine
Indexing
Scopus
Impact Factor
None
Publication Type
Both (Printed and Online)
Volume
--
Year
2020
Pages
--