Istanti, Sri Layla Wahyu, and Agustina Khristina Ningrum. “Determinants of Financial Reporting Timeliness: An Empirical Study in Indonesian Banking Firms (2020–2022)”. Economics and Business Solutions Journal 9, no. 2 (October 23, 2025): 336–353. Accessed June 29, 2026. https://journals.usm.ac.id/index.php/ebsj/article/view/12858.