POSSIBLE INTERACTION BETWEEN CORPORATE GOVERNANCE AND TIMELINESS OF JORDANIAN INTERIM FINANCIAL REPORTING

The research was designed to investigate financial reports on half-yearly basis of some selected companies that was released by the Amman Stock Exchange (ASE) timeliness occasion. Analysis on timeliness was measured in terms by linking it with structural corporate governance comprising of CEO duality, certain shareholders, and nonexecutive directors, amount of government ownership, presence of auditing committee, board meetings and levels of foreign ownership). Audit Report lag (ARL) was also adopted to measure the timeliness of financial reports, as 72 ASE selected companies between the year 2015 and 2019 for sampling period. Findings from this study revealed both a significant and negative effect between the factors measured (levels of government ownership, board meetings, levels of foreign ownership, committee on audit present and timeliness reports projected on ? yearly bases). The overall outcome from this study however concluded that, well-structured corporate governance has high potential in improving the qualitative ability timeliness quality of interim financial reports issued.