Asian Journal of Research in Business Economics and Management, Volume (3), No (11), Year (2013-10) , Pages (328-337)

Title : ( A Survey on Timeliness in Financial Reporting and Corporate Governance: Evidence from Iran )

Authors: Mahdi Moradi , Mahdi Salehi , Mojtaba Soleymani ,
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Timeliness has been one of the effective factors on the transparency of reporting and enhances the ability of stakeholders to recognize the capacity of an enterprise; its revenues, finance and the financial circumstances. Corporate governance, as a means to make equilibrium among the interest of stakeholders, affects the managers’ decisions. The current study has focused on efficacy of corporate governance on the timeliness on the annual financial reports of listed companies on Tehran Stock Exchange. The factors studied were the ratio of the institutional shareholders ownership; the ratio of the non-executive members; the ratio of the shares held by the CEO and the quantity of the majority shareholders and big auditor during 2009-2011. The efficiencies of the mentioned factors were studied on the timeliness of the annual financial reporting. Results indicated that the effects of the factors such as majority shareholders and ROE were meaningful on the timeliness of the financial reporting. The statistical coefficients specified that increase in the quantity of the majority shareholders and ROE improved the timeliness of reporting whereas auditing by big Auditor decrease the timeliness. There was no meaningful relation between the timeliness of reporting and the ratio of non-executive members, the ratio of the shares of the managers and the quantity of the majority shareholders.

Keywords

, Timeliness, Reporting Financial Statements, Corporate
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@article{paperid:1036894,
author = {Moradi, Mahdi and Salehi, Mahdi and Soleymani, Mojtaba},
title = {A Survey on Timeliness in Financial Reporting and Corporate Governance: Evidence from Iran},
journal = {Asian Journal of Research in Business Economics and Management},
year = {2013},
volume = {3},
number = {11},
month = {October},
issn = {2250-1673},
pages = {328--337},
numpages = {9},
keywords = {Timeliness; Reporting Financial Statements; Corporate Governance},
}

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%0 Journal Article
%T A Survey on Timeliness in Financial Reporting and Corporate Governance: Evidence from Iran
%A Moradi, Mahdi
%A Salehi, Mahdi
%A Soleymani, Mojtaba
%J Asian Journal of Research in Business Economics and Management
%@ 2250-1673
%D 2013

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