Financial vulnerability and timely provision of financial reporting
Subject Areas : Accounting
Seyed Hossein Ahmadi Langari
1
,
Ali Khozein
2
,
Alireza Matoufi
3
,
Mansour Garkaz
4
1 - PhD student in accounting, Gorgan branch, Islamic Azad University, Gorgan, Iran.
2 - Department of Accounting, Aliabad Branch, Islamic Azad University, Aliabad, Iran (responsible for correspondence)
3 - Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
4 - Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
Keywords: vulnerability, timeliness, reporting, finance, accounting.,
Abstract :
Purpose: The purpose of this research is to study the effect of financial vulnerability on the timeliness of accounting financial reports in Tehran Stock Exchange companies. Research methodology: The population under investigation in the current research is the stock companies of Tehran. This research is applied research in terms of purpose and descriptive-correlation research in terms of research method. In order to collect data, the library method was used and during a period of 5 years from the beginning of 2017 to the end of 2021, so that the number of statistical samples according to the method of systematic elimination and after applying the necessary restrictions, finally the sample included 152 companies. became. In this study, the regression model for the relationship between the effect of financial vulnerability on the timeliness of financial accounting reports of companies is stated. Findings: The developed model and the results of the research hypothesis test showed that financial vulnerability has a direct and significant relationship with the start and end time of the report preparation process, as well as with late filing. According to the findings of the research, management decisions can reduce vulnerability and provide timely financial reports to help investors as an effective information tool in the evaluation, analysis and analysis of the company's financial reports. Originality/scientific added value: The knowledge enhancement of this research is in the use of the developed Z-score model and its effect on the timely presentation of financial reports with the help of its two criteria.
