An Investigating Into the relationship between On-time Accounting Information and Liquidity Risk in the Bank Accepted in Tehran Stock Exchange

This study investigated the relationship between on-time accounting Information and Liquidity Risk in the Bank accepted in Tehran Stock Exchange therefore, this study was an applied research which had all banks accepted in Tehran stock Exchange as its statistical population. Among these banks,13 banks were selected as the sample of the study and they were studied according to their financial statements of a period of 4 years. Multivariate linear regression was used for testing the hypotheses of study. the findings demonstrated that there was a direct significant relationship between on-time accounting information and liquidity risk. There results emphasize the importance of the on- time financial information

کلیدواژه ها:

Transparency ، liquidity risk ، timeliness of accounting information ، reliability of accounting information