EFFECTIVE FACTORS ON SPEED OF FINANCIAL REPORTING IN TEHRAN STOCK EXCHANGE

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MAHDAVI GH.H.; JAMALIAN POUR M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:4 (6) Page(s): 89-108

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Information Journal Paper

Title

EFFECTIVE FACTORS ON SPEED OF FINANCIAL REPORTING IN TEHRAN STOCK EXCHANGE

Author(s)

MAHDAVI GH.H. | JAMALIAN POUR M. | Issue Writer Certificate

Keywords

SPEED OF FINANCIAL REPORTINGQ3

QUALITY OF FINANCIAL REPORTINGQ1

FINANCIAL AND NON-FINANCIAL RATIOSQ3

STOCK EXCHANGEQ2

PREDICTIVE MODELSQ3

Abstract

Current article explore for factors that associated with SPEED OF FINANCIAL REPORTING for 276 of listed companies in Tehran STOCK EXCHANGE during the period of 1378 to 1387. In this study we used date different between ends of fiscal year and issued date of annual financial reporting as index for speed in financial reporting. In addition financial ratio, firm's size and ratio of reinvestment current net income used as factors that effect on SPEED OF FINANCIAL REPORTING. For purpose of this article, Kruskal-Wallis test, Median test and test of Multi-Regression Analysis used for testing hypotheses.Our results show that any of variables don' t have normal distribution, so using non-parametrical statistic tests preferred. In addition corporations with different SPEED OF FINANCIAL REPORTING have different FINANCIAL AND NON-FINANCIAL RATIOS and corporations that work in different industry have different speed in financial reporting. SPEED OF FINANCIAL REPORTING has become faster during the period of study. Majority of financial and non-financial variables have significant relations with SPEED OF FINANCIAL REPORTING. The result indicates that FINANCIAL AND NON-FINANCIAL RATIOS can make PREDICTIVE MODELS for SPEED OF FINANCIAL REPORTING.

Cites

ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION

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APA: Copy

MAHDAVI, GH.H., & JAMALIAN POUR, M.. (2010). EFFECTIVE FACTORS ON SPEED OF FINANCIAL REPORTING IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(4 (6)), 89-108. SID. https://sid.ir/paper/155174/en

Vancouver: Copy

MAHDAVI GH.H., JAMALIAN POUR M.. EFFECTIVE FACTORS ON SPEED OF FINANCIAL REPORTING IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(4 (6)):89-108. Available from: https://sid.ir/paper/155174/en

IEEE: Copy

GH.H. MAHDAVI, and M. JAMALIAN POUR, “EFFECTIVE FACTORS ON SPEED OF FINANCIAL REPORTING IN TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 4 (6), pp. 89–108, 2010, [Online]. Available: https://sid.ir/paper/155174/en

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