Delay in Submission of Financial Statements and Firm Value

Siregar, Baldric and Sedati, Lusia (2023) Delay in Submission of Financial Statements and Firm Value. iosrjournals, 25 (2). pp. 38-45. ISSN e-ISSN: 2278-487X, p-ISSN: 2319-7668.

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Abstract

This study aims to examine and analyze differences in firm value in firms that are late and not late in submitting financial reports. This research sample uses firms that are late and not late in submitting financial reports during the 2020-2021 period. The sample determination method used purposive sampling with an analytical tool using SPSS version 26. The results of this study found that firms that were late in submitting financial reports had a lower firm value when compared to companies that were not late in submitting financial reports.

Item Type: Article
Uncontrolled Keywords: Latesubmission of financial statements, firmvalue
Subjects: AKUNTANSI > Akuntansi Keuangan
Divisions: Dosen STIE YKPN > Artikel
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 05 Apr 2023 03:32
Last Modified: 05 Apr 2023 04:13
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/890

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