• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.443-453
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• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• International Commerce and Information Review
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• v.12 no.4
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• pp.303-325
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• 2010

This study concerns the identification of INPR process (i.e., antecedents, timeliness in new product development (NPD) and international new product rollout (INPR) and consequences) for international new product performance. It was empirically tested by a Korean sample to verify the validity of the research framework. The results show that cross-functional integration exhibited a statistically significant and positive effect on NPD timeliness. For the rapid development of new products, evidence is mounting in favor of cross-functional integration that facilitates both the quick dissemination and utilization of information. A higher level of marketing synergy was positively associated with a higher level of NPD timeliness. These findings suggest that marketing synergy plays a key role in enhancing NPD timeliness in South Korean manufacturing companies. The results also indicate that HQ-subsidiary cooperation was positively related to INPR timeliness. More comprehensive and varied information flows between HQ and subsidiary are likely to achieve product competitive advantage and then the latter may lead to international new product launch timeliness. However, technology synergy has no significant influence on NPD timeliness, implying that Korean manufacturers' managers do not recognize technology to be a major driving force, unlike Western manufacturers' managers. The findings also indicate that the positive effects of timeliness in INPR on international new product performance. It is important note that successful achievements of international new product success are likely to rely on INPR timeliness. Importantly, the results found that products developed within planned time frames are more likely to be rolled out into multi-markets on-time, resulting in higher levels of performance than when NPD completion is delayed.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.809-818
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• 2020

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.235-242
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• 2021

The paper aims to examine the relationship between the Board of Directors' characteristics and the timeliness of financial statements of listed firms in Vietnam. Accordingly, research data was collected from the FiinPro Platform database system, which included financial statements of 548 organizations listed on the Hochiminh Stock Exchange and the Hanoi Stock Exchange from 2013 to 2018. The paper employs the OLS regression method with a strong standard error method and FGLS to handle the problem of variable variance and autocorrelation. The research results show that the following three factors have significant impacts on the timeliness of financial statements: the duality of Chairman, the age of Chairman, and the change of members of the Board of Directors. The findings suggest that the duality of the Chairman of the Board of Directors will lead to a decrease in control effectiveness, adversely affecting the timeliness of the financial statements. In addition, the change of members in the Board of Directors will lead to a positive change in the timely provision of information. The age of the Chairman of the Board of Directors also positively impacts the timeliness of financial statements.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.4
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• pp.1527-1552
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• 2018

The rapidly-evolving demand of applications using wireless sensor networks in several areas such as building and industrial automation or smart cities, among other, makes it necessary to determine and provide QoS support mechanisms which can satisfy the requirements of applications. In this paper we propose a mechanism that establishes different QoS levels, based on Publish/Subscribe model for wireless networks to meet application requirements, to provide reliable delivery of packet and timeliness. The first level delivers packets in a best effort way. The second one intends to provide reliable packet delivery with a novel approach for Retransmission Timeout (RTO) calculation, which adjusts the RTO depending on the subscriber Packet Delivery Ratio (PDR). The third one provides the same reliable packet delivery as the second one, but in addition, it provides data aggregation trying to be efficient in terms of energy consumption and the use of network bandwidth. The last one provides timeliness in the packet delivery. We evaluate each QoS Level with several performance metrics such as PDR, Message Delivery Ratio, Duplicated and Retransmitted Packet Ratio and Packet Timeliness Ratio to demonstrate that our proposal provides significant improvements based on the increase of the PDR obtained.

• Journal of Internet Computing and Services
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• v.6 no.3
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• pp.97-106
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• 2005

Generally, network QoS is determined by timeliness, bandwidth, and reliability, As IT technologies are growing day by day, the bandwidth and reliability factors are expected to be able to satisfy user's requirements. The timeliness factor, however, has not fully met user's requirements yet. In this paper, we propose a packet forwarding scheme named POSIA (Packet forwarding Scheme based on Interworking Architecture) that can provide quite a good QoS (quality of service) by minimizing processing time which is the major part of the timeliness factor. Based on path and resource reservation mechanism, the proposed POSIA makes routers on the packet forwarding path synchronize with each other and then forward packets, The POSIA has been verified to outperform the existing MPLS packet forwarding scheme through computer simulations using OPNET.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• Journal of Information Technology Services
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• v.21 no.2
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• pp.1-26
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• 2022

This study classified five types of online food subscription economy: replenishment, curation, surprise, membership, and visitation. An online survey was conducted with 314 customers who experienced 5 types of online subscription economy. This study selected the characteristics of the food subscription economy as convenience, perceived personalization, economic utility, and timeliness through previous studies. The effect of the four characteristics on perceived value (utilitarian and emotional) and the relationship between customer engagement and perceived value, which are dependent variables that have never been used in the food subscription economy, were verified through the S-O-R model. In this relationship, we demonstrated how consumers' personal tendencies, such as need for cognitive closure and self-efficacy, mediate between timeliness and perceived value related to online food delivery. The study results are as follows. Perceived personalization, convenience, and timeliness had a positive effect on the utilitarian value in the order. It also had a positive effect on emotional values in the order of perceived personalization and timeliness. On the other hand, economic utility had no significant effect on practical branches. Customer engagement had a positive effect in the order of emotional value and utilitarian value. The lower the need for cognitive closure the more positive the utilitarian value. The lower the self-efficacy, the more positive the emotional value was perceived. Through the above study, companies that want to operate or start an online food subscription economy need a strategic approach rather than unreasonable price discounts in pricing policy. In addition, it is necessary to focus on marketing activities that provide emotional value by focusing on perceived personalization, which is the satisfaction factor of online food subscription.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.5
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• pp.948-953
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• 2006

This study presents a statistic method to estimate the salient time of critical success factors for successful business. Generally, the importance of the facts is flexible along with changes of business circumstance. Also, the change of business circumstance is affected by time. Thus, the importance of facts is change through the time. This study, based on Roger's diffusion of innovations theory suggests a precise estimating method to cognitional timeliness of the critical success factors in technology-based Industry.

• Journal of Korea Society of Industrial Information Systems
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• v.10 no.3
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• pp.7-14
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• 2005

There are lots of XML security researches as growing importance of XML. Apvrille and Girier proposed a XML signature schema with a time stamping protocol(TSP) to support timeliness. However, the security of the timeliness in their schema depends on only a trusted security authority(TSA). To solve this problem, they suggested a solution by the distributed and linked model, but their solution has a big overhead. This paper proposes a new XML signature schema to solve the overhead problem. The proposed signature schema can offer the timeliness by the XML signature schema with user's timestmap and it solve the TSA's security problem.