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Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.ORCID iD: 0000-0001-5804-9454
2024 (English)In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 54, article id 100597Article in journal (Refereed) Published
Abstract [en]

Timeliness is an essential factor for the relevance of financial reporting information. However, the role of corporate governance in influencing financial reporting is largely unknown. This study is the first to investigate whether board composition influences the timeliness of financial reporting in private firms. Using a sample of 8,095 Swedish companies, I find that more independent, gender diverse, and larger boards tend to file their accounts in a timely fashion. These findings suggest that board composition considerably influences reporting behavior in private companies.

Place, publisher, year, edition, pages
Elsevier, 2024. Vol. 54, article id 100597
Keywords [en]
board composition, board independence, gender diversity, CEO duality, board size, timeliness of financial reporting, private firms
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:umu:diva-219857DOI: 10.1016/j.intaccaudtax.2024.100597ISI: 001176876200001Scopus ID: 2-s2.0-85183499447OAI: oai:DiVA.org:umu-219857DiVA, id: diva2:1830140
Funder
The Jan Wallander and Tom Hedelius FoundationTore Browaldhs stiftelse, W18-0023Available from: 2024-01-22 Created: 2024-01-22 Last updated: 2025-04-24Bibliographically approved

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Alexeyeva, Irina

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CiteExportLink to record
Permanent link

Direct link
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Citation style
  • apa
  • ieee
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • text
  • asciidoc
  • rtf