... Emerald Publishing Limited Licensed re-use rights only IFRS Emerging market Timeliness Georgia Audit delay Disclosure timing M41 M42 M48 Shota Rustaveli National Science Foundation of Georgia (SRNSFG) FR19_823 Because of a growing number of other sources...

...Mahade Hasan; Shah Md Taha Islam Purpose The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR). Design/methodology/approach This study uses content analysis technique to track...