An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange

Subject Areas : Management Accounting

دکتر بهمن بنی مهد ^{1 *} , محسن محسنی شریف ^{2 *}

1 - نویسنده مسئول و مکاتبه کننده اصلی
2 - ندارد

Received: 2010-12-01 Accepted : 2011-02-09 Published : 2010-12-22

Keywords: Disclosure Quality, timeliness, size, Audit Report, stock exchang organization,

Abstract :

In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm type with financial statements timeliness . But, there is apositive relation between firm size and industry with financial statements timelinessin study sample. We have also found a negative association between auditor reporttype and governmental ownership with the timeliness of financial statements.The results of this study show that in emerging markets such as Tehran capitalmarket, financial statements timeliness is more depend on audit report type. That is,when the audit report is unqualified , financial statements timeliness would decrease.