INVESTIGATING FACTORS AFFECTING DELAYS IN REPORTING THE AUDITED ANNUAL FINANCIAL STATEMENTS OF THE FIRMS LISTED

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

REZAEI DOLATABADI HOSSEIN; HEIDARI SOLTANABADI HASAN; BOOSTANI HAMID REZA; KARIMI SIMKANI SADEGH

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

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2014 | Volume:6 | Issue:21 Page(s): 51-82

Download Full-Text

Persian Verion

View:

1,180

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING FACTORS AFFECTING DELAYS IN REPORTING THE AUDITED ANNUAL FINANCIAL STATEMENTS OF THE FIRMS LISTED

Author(s)

REZAEI DOLATABADI HOSSEIN | HEIDARI SOLTANABADI HASAN | BOOSTANI HAMID REZA | KARIMI SIMKANI SADEGH | Issue Writer Certificate

Keywords

FINANCIAL LEVERAGEQ2

GOOD AND BAD NEWSQ2

FIRM SIZEQ2

CORPORATE GOVERNANCEQ2

THE DELAY IN REPORTINGQ2

Abstract

This study investigates the factors that cause a delay in reporting firms’ audited annual financial statements. In general there are two sets of factors related to the characteristics of the reporting entity and factors related to audit are separated. In this respect, 97 companies listed in Tehran Stock Exchange using screening sampling are selected, then the research hypotheses, using multivariate regression methods are tested. Independent variables include FINANCIAL LEVERAGE, GOOD AND BAD NEWS (profitability and cash dividends), size of company and CORPORATE GOVERNANCE. The dependent variable of this study is, "the delay in reporting". To measure these variables, three courses are considered, the signature of auditor, the implicit and the entire reporting period. The results of the study show that between FIRM SIZE and the signature of auditor and also between FIRM SIZE and the implicit effect is a significant and negative relationships. Finally, companies with high FINANCIAL LEVERAGE ratio, firms with good news as well as those having greater number of major shareholders, further delay in reporting audited annual financial statements.

Cites

No record.

References

No record.

Cite

APA: Copy

REZAEI DOLATABADI, HOSSEIN, HEIDARI SOLTANABADI, HASAN, BOOSTANI, HAMID REZA, & KARIMI SIMKANI, SADEGH. (2014). INVESTIGATING FACTORS AFFECTING DELAYS IN REPORTING THE AUDITED ANNUAL FINANCIAL STATEMENTS OF THE FIRMS LISTED. FINANCIAL ACCOUNTING, 6(21), 51-82. SID. https://sid.ir/paper/168231/en

Vancouver: Copy

REZAEI DOLATABADI HOSSEIN, HEIDARI SOLTANABADI HASAN, BOOSTANI HAMID REZA, KARIMI SIMKANI SADEGH. INVESTIGATING FACTORS AFFECTING DELAYS IN REPORTING THE AUDITED ANNUAL FINANCIAL STATEMENTS OF THE FIRMS LISTED. FINANCIAL ACCOUNTING[Internet]. 2014;6(21):51-82. Available from: https://sid.ir/paper/168231/en

IEEE: Copy

HOSSEIN REZAEI DOLATABADI, HASAN HEIDARI SOLTANABADI, HAMID REZA BOOSTANI, and SADEGH KARIMI SIMKANI, “INVESTIGATING FACTORS AFFECTING DELAYS IN REPORTING THE AUDITED ANNUAL FINANCIAL STATEMENTS OF THE FIRMS LISTED,” FINANCIAL ACCOUNTING, vol. 6, no. 21, pp. 51–82, 2014, [Online]. Available: https://sid.ir/paper/168231/en

Related Journal Papers