{"id":"https://openalex.org/W2967809097","doi":"https://doi.org/10.17065/huniibf.399838","title":"DETERMINANTS OF THE TIMELINESS OF FINANCIAL REPORTING: EMPIRICAL EVIDENCE FROM TURKEY","display_name":"DETERMINANTS OF THE TIMELINESS OF FINANCIAL REPORTING: EMPIRICAL EVIDENCE FROM TURKEY","publication_year":2019,"publication_date":"2019-06-28","ids":{"openalex":"https://openalex.org/W2967809097","doi":"https://doi.org/10.17065/huniibf.399838","mag":"2967809097"},"language":"en","primary_location":{"id":"doi:10.17065/huniibf.399838","doi":"https://doi.org/10.17065/huniibf.399838","is_oa":true,"landing_page_url":"https://doi.org/10.17065/huniibf.399838","pdf_url":"https://dergipark.org.tr/en/download/article-file/745435","source":{"id":"https://openalex.org/S4306511830","display_name":"Hacettepe \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"1301-8752","issn":["1301-8752","1309-6338"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Hacettepe \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/en/download/article-file/745435","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091816728","display_name":"G\u00fclhan Suadiye","orcid":"https://orcid.org/0000-0003-2619-2146","observed_orcids":["https://orcid.org/0000-0003-2619-2146"]},"institutions":[{"id":"https://openalex.org/I46000314","display_name":"Mustafa Kemal University","ror":"https://ror.org/056hcgc41","country_code":"TR","type":"education","lineage":["https://openalex.org/I46000314"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"G\u00fclhan Suadiye","raw_affiliation_strings":["Mustafa Kemal \u00dcniversitesi, \u0130.\u0130.B.F"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mustafa Kemal \u00dcniversitesi, \u0130.\u0130.B.F","institution_ids":["https://openalex.org/I46000314"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5091816728"],"corresponding_institution_ids":["https://openalex.org/I46000314"],"apc_list":null,"apc_paid":null,"fwci":3.8268,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.93169953,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":97},"biblio":{"volume":"37","issue":"2","first_page":"365","last_page":"386"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9106000065803528,"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":0.9106000065803528,"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":0.08030000329017639,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0017999999690800905,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.8840000033378601},{"id":"https://openalex.org/keywords/turkish-listed-firms","display_name":"Turkish listed companies","score":0.6949999928474426},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7889999747276306},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.7900000214576721},{"id":"https://openalex.org/keywords/stock-index","display_name":"stock index","score":0.44699999690055847},{"id":"https://openalex.org/keywords/industry-sectors","display_name":"industry sectors","score":0.7599999904632568},{"id":"https://openalex.org/keywords/consolidated-financial-statements","display_name":"consolidated financial statements","score":0.9490000009536743},{"id":"https://openalex.org/keywords/regulatory-deadlines","display_name":"regulatory deadlines","score":0.6370000243186951},{"id":"https://openalex.org/keywords/capital-market-efficiency","display_name":"capital market efficiency","score":0.8500000238418579}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7939527034759521},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7514423131942749},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.7069482803344727},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6527990698814392},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6362462639808655},{"id":"https://openalex.org/C2781121862","wikidata":"https://www.wikidata.org/wiki/Q256","display_name":"Turkish","level":2,"score":0.5898250341415405},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.5551559329032898},{"id":"https://openalex.org/C41458344","wikidata":"https://www.wikidata.org/wiki/Q732577","display_name":"Publication","level":2,"score":0.5397916436195374},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3905377984046936},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0719251036643982},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.06840726733207703},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.17065/huniibf.399838","doi":"https://doi.org/10.17065/huniibf.399838","is_oa":true,"landing_page_url":"https://doi.org/10.17065/huniibf.399838","pdf_url":"https://dergipark.org.tr/en/download/article-file/745435","source":{"id":"https://openalex.org/S4306511830","display_name":"Hacettepe \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"1301-8752","issn":["1301-8752","1309-6338"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Hacettepe \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.org.tr:article/399838","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/tr/pub/huniibf/issue/44834/399838","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.17065/huniibf.399838","doi":"https://doi.org/10.17065/huniibf.399838","is_oa":true,"landing_page_url":"https://doi.org/10.17065/huniibf.399838","pdf_url":"https://dergipark.org.tr/en/download/article-file/745435","source":{"id":"https://openalex.org/S4306511830","display_name":"Hacettepe \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","issn_l":"1301-8752","issn":["1301-8752","1309-6338"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Hacettepe \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2967809097.pdf","grobid_xml":"https://content.openalex.org/works/W2967809097.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W1481585273","https://openalex.org/W1555715885","https://openalex.org/W1864440949","https://openalex.org/W2008278125","https://openalex.org/W2027940022","https://openalex.org/W2028969917","https://openalex.org/W2033076206","https://openalex.org/W2036920076","https://openalex.org/W2038780018","https://openalex.org/W2059173732","https://openalex.org/W2071498136","https://openalex.org/W2078838966","https://openalex.org/W2081432842","https://openalex.org/W2090930036","https://openalex.org/W2092529399","https://openalex.org/W2115575813","https://openalex.org/W2116439408","https://openalex.org/W2122731051","https://openalex.org/W2148836373","https://openalex.org/W2182175847","https://openalex.org/W2480331291","https://openalex.org/W2765230546","https://openalex.org/W2789548311","https://openalex.org/W2999769721","https://openalex.org/W3023181463","https://openalex.org/W3122386463","https://openalex.org/W3122685932","https://openalex.org/W3123716985","https://openalex.org/W3124572978","https://openalex.org/W3125270366"],"related_works":["https://openalex.org/W2969779366","https://openalex.org/W2115575813","https://openalex.org/W2765230546","https://openalex.org/W3154918050","https://openalex.org/W2899453710","https://openalex.org/W2028969917","https://openalex.org/W2999487775","https://openalex.org/W7217722982","https://openalex.org/W2182175847","https://openalex.org/W7019223006"],"abstract_inverted_index":{"Timeliness":[0],"is":[1],"a":[2],"fundamental":[3],"characteristic":[4],"of":[5,8,16,34,49,68,80,91,110,130],"the":[6,14,32,42,47,66,81,92,105,128],"relevance":[7],"financial":[9,35,69,86,97,101,131],"information":[10],"and":[11,55,63,88,125],"critical":[12],"for":[13,37],"functioning":[15],"an":[17],"efficient":[18],"capital":[19],"market.":[20],"This":[21],"study":[22,43],"has":[23],"two":[24],"cardinal":[25],"aims;":[26],"firstly":[27],"it":[28],"aims":[29,44],"to":[30,45],"determine":[31],"timeliness":[33,67,129],"reporting":[36,70],"Turkish":[38],"listed":[39,124],"firms.":[40],"Secondly,":[41],"investigate":[46],"impact":[48],"firm":[50,116],"specific":[51],"factors-":[52],"profitability,":[53,115],"size-":[54],"other":[56],"related":[57],"factors":[58],"such":[59],"as":[60],"sector,":[61],"index":[62,120],"auditing":[64],"on":[65],"in":[71],"Turkey.":[72],"The":[73],"statistical":[74],"results":[75,109],"indicate":[76,113],"that":[77,83,94,114],"73":[78],"%":[79,90],"firms":[82,93,122],"prepare":[84,95],"consolidated":[85],"statements":[87,98],"57":[89],"unconsolidated":[96],"publish":[99],"their":[100],"reports":[102],"earlier":[103],"than":[104],"regulatory":[106],"deadline.":[107],"Estimation":[108],"multivariate":[111],"regression":[112],"size,":[117],"audit":[118],"firm,":[119],"which":[121],"are":[123],"sector":[126],"affect":[127],"reporting.":[132]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2019-08-22T00:00:00"}
