This paper is based on the financial statements data of 548 financial companies listed on the Hochiminh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) in the period of 2013-2018 to test the impact of Board of Directors characteristics on the timeliness of financial statements of the listed companies. The research results show that the following four factors have an impact on the timeliness of financial statements, namely: the duality of the Chairperson of the Board of Directors, the age of the Chairperson of the Board of Directors, the change of members of the Board of Directors and Ownership of the Board of Directors. |
