Timeliness characteristic of financial reporting information system

Khodadady, D. and Kumaraswamy, M. (2012) Timeliness characteristic of financial reporting information system. Asian Journal of Research in Business Economics and Management, 2 (2). pp. 186-198.

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Abstract

Qualitative characteristics are the attributes that make financial reporting information useful for internal users and external users. Timeliness is one of the enhancing quality characteristics of financial reporting information. Timeliness means having information available to decision makers before it loses its capacity to influence decisions. This study examined to know the Timeliness characteristic of financial reporting information in Public and Private Sector Banks in India. The present study is purely based on primary data. The information relating to the Timeliness characteristic of financial reporting information rendered by Public Sector Banks & Private Sector Banks is collected through structured questionnaires. The study focuses on the Public Sector Banks and Private Sector Banks in India (Karnataka). 10 top Banks of Public Sector and 10 top Banks of Private Sector Banks are selected for the purpose of analysis. The questionnaire consisted of two sections. The first section sought the information on demographic variables of the sample respondents and the second section focused on eliciting responses from sample respondents on the Timeliness characteristic related to financial reporting in public Sector Banks and Private Sector Banks. Our results showed that on the average, the total Timeliness scores in financial Statement of Private Sector Banks were higher than the related scores in financial Statement in the Public Sector Banks.

Item Type: Article
Subjects: Management Sciences > Commerce and Accountancy
Divisions: PG Campuses > Manasagangotri, Mysore > Commerce
Depositing User: Kodandarama
Date Deposited: 29 Jul 2013 06:05
Last Modified: 29 Jul 2013 06:05
URI: http://eprints.uni-mysore.ac.in/id/eprint/14273

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