Finansal Tablolarin Sunum Tarihini Etkileyen Faktörler: İMKB Firmalari Üzerine Bir Uygulama (Factors Affecting Financial Reporting Date: An Examination On ISE Listed Companies)

Serdar Ozkan, Yasemin Karaibrahimoglu, Ece Erdener Acar, Ibrahim Onur Oz

Research output: Contribution to journalArticleAcademicpeer-review


The aim of this study is to examine the relationship between the firm specific factors, financial statements and the independent audit reports which are the inseparable parts of those statements. Therefore, using a sample of listed companies on Istanbul Stock Exchange (ISE) over the 2005-2010 period, the effect of audit firm, industry and financial performance on the reporting date is examined by a panel regression analysis regarding the type of the financial statements as being consolidated or non-consolidated. Overall results show that non-financial firms reporting loss release their financial statements later than others. Additionally, while being audited by Big-4 firms shortens the financial reporting date of consolidated financial statements, unlike the expectations, it lengthens the reporting date of non-consolidated financial statements.
Original languageEnglish
Pages (from-to)167-185
JournalWorld of Accounting Science
Issue number3
Publication statusPublished - 2013
Externally publishedYes


  • Audit Reports
  • Disclosure Date
  • Financial Reporting
  • ISE

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