DETERMINANTS OF ANNUAL REPORT PUBLICATION TIMELINESS: A CASE STUDY OF CAMEROON

Abstract

The objective of this communication is to shed light on the factors that govern the definition of the announcement date in companies . These are the extent of post - closing work , the intention to disguise the accounts and contingency factors related to the context of the organization. The study covers a sample of 63 companies operating in Cameroon. After analysis, we were able to identify that a significant link existed between the extent of post-closing work , the announcement date and the majority of contingency factors . The intention to disguise the accounts and the age of the company do not seem to have any significant link in defining the deadline for publishing financial statements .