{"id":"https://openalex.org/W1932221029","doi":null,"title":"Financial Reporting Delay and Investors Behavior: Evidence From Tunisia","display_name":"Financial Reporting Delay and Investors Behavior: Evidence From Tunisia","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W1932221029","mag":"1932221029"},"language":"en","primary_location":{"id":"mag:1932221029","doi":null,"is_oa":false,"landing_page_url":"https://ijmbr.srbiau.ac.ir/article_1784_79a3fc836e7dab7b2bf6f242e482e4fc.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764472725","display_name":"International journal of management and business research","issn_l":"2228-7019","issn":["2228-7019"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319109","host_organization_name":"Islamic Azad University","host_organization_lineage":["https://openalex.org/P4310319109"],"host_organization_lineage_names":["Islamic Azad University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International journal of management and business research","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011833936","display_name":"Mouna Amari","orcid":"https://orcid.org/0000-0003-2490-6803","observed_orcids":["https://orcid.org/0000-0003-2490-6803"]},"institutions":[{"id":"https://openalex.org/I142899784","display_name":"University of Sfax","ror":"https://ror.org/04d4sd432","country_code":"TN","type":"education","lineage":["https://openalex.org/I142899784"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Mouna Amari","raw_affiliation_strings":["Department of Finance and Accounting, University of Sfax, Sfax, Tunisia"],"raw_orcid":"https://orcid.org/0000-0003-2490-6803","affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, University of Sfax, Sfax, Tunisia","institution_ids":["https://openalex.org/I142899784"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016998289","display_name":"Anis Jarboui","orcid":"https://orcid.org/0000-0002-4811-6729","observed_orcids":["https://orcid.org/0000-0002-4811-6729"]},"institutions":[{"id":"https://openalex.org/I142899784","display_name":"University of Sfax","ror":"https://ror.org/04d4sd432","country_code":"TN","type":"education","lineage":["https://openalex.org/I142899784"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Anis Jarboui","raw_affiliation_strings":["Department of Finance and Accounting, University of Sfax, Sfax, Tunisia"],"raw_orcid":"https://orcid.org/0000-0002-4811-6729","affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, University of Sfax, Sfax, Tunisia","institution_ids":["https://openalex.org/I142899784"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I142899784"],"apc_list":null,"apc_paid":null,"fwci":2.9938,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.9259311,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"3","issue":"1","first_page":"57","last_page":"67"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9717000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9717000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.01080000028014183,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.009999999776482582,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.9559999704360962},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9340000152587891},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.9649999737739563},{"id":"https://openalex.org/keywords/ceo-duality","display_name":"CEO duality","score":0.9959999918937683},{"id":"https://openalex.org/keywords/good-news","display_name":"good news","score":0.5920000076293945},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7179999947547913},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9739999771118164},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.968999981880188},{"id":"https://openalex.org/keywords/tunisian-stock-exchange","display_name":"Tunisian Stock Exchange","score":0.7289999723434448},{"id":"https://openalex.org/keywords/tunisian-firms","display_name":"Tunisian companies","score":0.5099999904632568}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.693473756313324},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6847807168960571},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6718623638153076},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6461920738220215},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.621137261390686},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5875172019004822},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5600190758705139},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5375383496284485},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.4622160792350769},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.44889432191848755},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.42706581950187683},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1932221029","doi":null,"is_oa":false,"landing_page_url":"https://ijmbr.srbiau.ac.ir/article_1784_79a3fc836e7dab7b2bf6f242e482e4fc.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764472725","display_name":"International journal of management and business research","issn_l":"2228-7019","issn":["2228-7019"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319109","host_organization_name":"Islamic Azad University","host_organization_lineage":["https://openalex.org/P4310319109"],"host_organization_lineage_names":["Islamic Azad University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International journal of management and business research","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W1013628219","https://openalex.org/W1481585273","https://openalex.org/W1492155385","https://openalex.org/W1506430637","https://openalex.org/W1523407320","https://openalex.org/W1603427131","https://openalex.org/W1680842844","https://openalex.org/W1864440949","https://openalex.org/W2004796325","https://openalex.org/W2006072630","https://openalex.org/W2015434352","https://openalex.org/W2022515386","https://openalex.org/W2022639256","https://openalex.org/W2035234147","https://openalex.org/W2036920076","https://openalex.org/W2042327791","https://openalex.org/W2043692761","https://openalex.org/W2055418603","https://openalex.org/W2064182182","https://openalex.org/W2084169808","https://openalex.org/W2086378989","https://openalex.org/W2088478803","https://openalex.org/W2090930036","https://openalex.org/W2108377819","https://openalex.org/W2119956113","https://openalex.org/W2125812939","https://openalex.org/W2143848833","https://openalex.org/W2147804931","https://openalex.org/W2151509299","https://openalex.org/W2315175093","https://openalex.org/W2319710002","https://openalex.org/W2320193169","https://openalex.org/W3122859634","https://openalex.org/W3123934933","https://openalex.org/W3124554257","https://openalex.org/W3124720618"],"related_works":["https://openalex.org/W2463466463","https://openalex.org/W2268001245","https://openalex.org/W4391336435","https://openalex.org/W2097150053","https://openalex.org/W2520614895","https://openalex.org/W2206575953","https://openalex.org/W2508179378","https://openalex.org/W4399777971","https://openalex.org/W7215539281","https://openalex.org/W4361983741"],"abstract_inverted_index":{"This":[0],"study":[1],"empirically":[2],"investigates":[3,29,46],"the":[4,7,10,14,22,30,33,38,47,50,58,74,86,90,95,100,103,110],"relationship":[5,48],"between":[6,49,89],"timeliness":[8,39,59,101],"of":[9,32,40,60,102,105],"financial":[11,42,62,106],"reporting":[12,43],"and":[13,57,79,94],"corporate":[15,34,41,61],"governance":[16,35],"proxies":[17],"for":[18],"companies":[19],"listed":[20],"on":[21,37,85,99],"Tunisian":[23],"stock":[24],"exchange":[25],"during":[26],"2009.":[27],"It":[28],"role":[31],"mechanisms":[36],"besides;":[44],"it":[45],"company":[51],"size,":[52],"leverage,":[53],"profitability":[54],"(good":[55],"news),":[56],"reporting.":[63],"Using":[64],"a":[65],"multivariate":[66],"analysis,":[67],"we":[68],"find":[69],"evidence":[70],"that":[71],"ownership":[72],"concentration,":[73],"CEO's":[75],"duality":[76],"function":[77],",":[78],"good":[80],"news":[81],"have":[82],"some":[83],"impact":[84],"interim":[87],"period":[88],"auditors'":[91],"signature":[92],"dates":[93],"publication":[96],"dates,":[97],"hence,":[98],"release":[104],"statement":[107],"information":[108],"to":[109],"public.":[111]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
