TY - JOUR AU - Khuong, Nguyen Vinh AU - Vy, Nguyen Thi Xuan PY - 2017 TI - CEO Characteristics and Timeliness of Financial Reporting of Vietnamese Listed Companies JF - VNU JOURNAL OF ECONOMICS AND BUSINESS; Vol 33 No 5E KW - N2 - Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements. This study examines that board diversity (GENDERCHAIR), CEO age (CEOAGE) have impact on audit report timeliness. The sample of this study comprises of 100 companies listed on Vietnamese Stock Exchange in the period 2012 - 2014. Ordinary Least Square (OLS) regression analysis are performed to test the audit report timeliness determinants . Using quantitative research methods, findings found that there is a significant positive relationship between board diversity on timeliness of financial reporting while proxy variables of the CEO age have a significant negative relationship with timeliness of financial reporting. . This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting.   Keywords Chief executive officer, timeliness of financial reporting, listed firms, Vietnam References Abdullah, S. N., “Board composition, audit committee and timeliness of corporate financial reports in Malaysia”, Corporate Ownership & Control, 4 (2006) 4, 33-45. Al-Ajmi, J., “Audit and reporting delays: Evidence from an emerging market”, Advances in Accounting, 24 (2008) 2, 217-226 Al-Akra, M., Eddie, I. A., & Ali, M. 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