Document Type : Research Paper
Authors
Abstract
The timing of an annual report announcement is a disclosure decision that managers must make. The users recognize timeliness as an important characteristic of usefulness of accounting information. In this research, we investigate relationship between a set of explanatory variables (such as returns on equity, changs of stock return, financial risk and size) and timing of annual financial reporting. we have used the financial data of 88 firms listed at Tehran Stock Exchange (TSE), that have analyzed for during 2004 to 2010 by using of the Panel Data System and Ordinary Least Square Regressions (OLS) Model. The results of regression show that timeliness in reporting by TSE listed companies is influenced by their profitability. We find that returns on equity and changes in stock returns are positively associated with the annual financial reports earlier and financial risk and changes in financial risk are negatively associated with the annual financial reports earlier. In addition, the results indicate that the timing of annual report releases is significantly affected by company size.
Keywords
انتشارات سمت جلد دوم.
.2 ابراهیمی کردلر، علی و اعرابی، محمد جواد. ) 13.1 (. تمرکز مالکیت و کیفیت سود در
شرکت های پذیرفته شده در بورس اوراق بهادار تهران. مجله پژوهشهای حسابداری مال ، ی
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.3 افلاطونی، عباس و نیکبخت، لیلی. ) 13.1 (. اقتصاد سنجی در حسابداری و اقتصا.د
انتشارات ترمه. چاپ اول، تهران.
.4 زراءنژاد، منصور و انواری، ابراهیم. 13.4 . کاربرد دادههای ترکیبی در اقتصاد سنجی.
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.1 خورشیدی، حسن و قریشی، اکبر. ) 13.1 (. تحلیل فازی متغیرهای حسابداری و بازده سهام.
- ..3 104 : پژوهشنامهی علوم انسانی و اجتماع . ی سال ششم، ش 21
.3 مرادی، مهدی و پورحسینی، سید مهدی. ).. 13 (. بررسی رابطه بین برخی ویژگی های مالی
و غیرمالی و مدت زمان اجرای تکمیل عملیات حسابرسی در شرکتهای پذیرفته شده در
بورس اوراق بهادار تهران، فصلنامه تحقیقات حسابدار ، ی ش - .13. 1.1 :1
.0 مهدوی، غلامحسین و جمالیان پور، مظفر. ) 13.1 (. بررسی عوامل موثر بر سرعت گزارشگری
مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. مجله پژوهشهای حسابداری
- ..1 10. : مال ، ی سال دوم، ش 4
.. نوروش، ایرج. ) 1300 (. بررسی رابطهی بین کیفیت گزارشگری مالی و تعداد حسابداران
آموزش دیده در واحدهای تجاری پذیرفته شده در بورس اوراق بهادار تهران، مجله
بررسی های حسابداری و حسابرس ، ی - .. 33 : ش 21
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