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:: Volume 1, Issue 2 (modern theories of accounting,winer2012,vol1,no.2 2011) ::
3 2011, 1(2): 123-138 Back to browse issues page
The Effective Factors on Timeliness of Financial Statement Disclosure in TSE’s Listed Companies
Mahdi Moradzadehfard, Mohammad Mahdi Mirzaee Abbas Abad
Abstract:   (1930 Views)
One of the most important qualitative characteristics of financial reporting is "Timeliness". "Timeliness" means that financial reports to be useful for the users should report information as soon as possible. The problem that we investigated in this research is: What factors and how much each factor affects the "Timeliness" of financial reporting?
Factors was classified in three groups: Auditor`s performance, Company performance and Company`s stock status in security market. To test each factor`s affects we used data of 68 companies from 1383 to 1387 for pre-test modeling, to develop models we used Multi-linear Regression method and we use data of 1388 for the same list as post-test.
The results showed that the Auditor`s and Company`s performance factors affect the "Timeliness" of financial reporting. Furthermore high level of corporate governance and conservatism improve "Timeliness".
Keywords: Timeliness, Auditor`s performance, Company performance, Company`s stock status, Corporate governance and Conservatism
Full-Text [PDF 2879 kb]   (27 Downloads)    
Type of Study: Research | Subject: General
Received: 2011/09/25 | Accepted: 2011/12/12 | Published: 2011/12/22
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moradzadehfard M, Mirzaee Abbas Abad M M. The Effective Factors on Timeliness of Financial Statement Disclosure in TSE’s Listed Companies. 3 2011; 1 (2) :123-138
URL: http://mta.raja.ac.ir/article-1-57-en.html


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