Özet:

Timeliness is a fundamental characteristic of the relevance of financial information and critical for the functioning of an efficient capital market. This study has two cardinal aims; firstly it aims to determine the timeliness of financial reporting for Turkish listed firms. Secondly, the study aims to investigate the impact of firm specific factors- profitability, size- and other related factors such as sector, index and auditing on the timeliness of financial reporting in Turkey. The statistical results indicate that 73 % of the firms that prepare consolidated financial statements and 57 % of the firms that prepare unconsolidated financial statements publish their financial reports earlier than the regulatory deadline. Estimation results of multivariate regression indicate that profitability, firm size, audit firm, index which firms are listed and sector affect the timeliness of financial reporting. 

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