A Study on the Effect of Corporate Governance on the Timeliness of Financial Reports of Listed Firms on Tehran Stock Exchange

  • سال انتشار: 1393
  • محل انتشار: مجله علمی حسابداری و تحقیقات اقتصاد، دوره: 4، شماره: 4
  • کد COI اختصاصی: JR_AJAER-4-4_002
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 377
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نویسندگان

Afshin Armin

Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Hamid Rostami Jaz

Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Reza Islami

Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

چکیده

Financial reporting timeliness is considered as one of the important qualitative characteristics of financial reporting objectives,the effectiveness of accounting information and significant mechanism to minimize the transaction, based on tips and rumors inthe capital markets. The presence of corporate governance structure can lead to improve the management role and minimize theoccurrence of management misbehavior, reduce wrong reporting and financial reporting lag. Therefore, the aim of this study isto investigate the relationship between internal corporate governance (including Board independence, Board size, CEO duality,Board expertise and Board diligence) and timeliness of financial reports of listed firms in Tehran Stock Exchange. The sampleof the study consists of 90 firms listed in Tehran Stock Exchange in the 5-year period from 2010 to 2014. To verify thehypotheses, multiple regression analysis has been used. The results of the hypotheses testing indicate that there is no significantrelationship between Board independence, Board expertise and Board diligence and the possibility of fraudulent financialreporting in the firms. However, there is a significant correlation between Board of Directors size and financial reportingtimeliness (audit and management reports lag) in the firms.

کلیدواژه ها

Internal Corporate Governance, Board Independence, Board Size, CEO Duality, Timeliness of Financial Reporting

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