THE DETERMINANTS OF THE TIMELINESS OF INTERIM FINANCIAL STATEMENTS

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BANIMAHD BAHMAN; TOUTCHI MAHTAB

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Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:5 | Issue:18 Page(s): 151-173

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Title

THE DETERMINANTS OF THE TIMELINESS OF INTERIM FINANCIAL STATEMENTS

Author(s)

BANIMAHD BAHMAN | TOUTCHI MAHTAB | Issue Writer Certificate

Keywords

TIMELINESSQ2

INTERIM FINANCIAL STATEMENTSQ2

UNQUALIFIED AUDIT REPORTQ2

Abstract

Financial reports are major instrument to publish information for stakeholders. The purpose of INTERIM FINANCIAL STATEMENTS is to improve the TIMELINESS of accounting information.In this paper, we have examined the determinants of INTERIM FINANCIAL STATEMENTS TIMELINESS in Tehran Stock Exchange. Study sample are about 84 firms in a four periods from 2006 to 2010. We have found there is a relation between UNQUALIFIED AUDIT REPORT and auditor type with INTERIM FINANCIAL STATEMENTS TIMELINESS.The results of this study show that in emerging markets such as Tehran capital market, INTERIM FINANCIAL STATEMENTS TIMELINESS is more depend on UNQUALIFIED AUDIT REPORT and auditor type. when the audit report is unqualified, time of the INTERIM FINANCIAL STATEMENTS presentation will be decreased. The results also show when audit firm is Audit Organization time of the INTERIM FINANCIAL STATEMENTS presentation will be increased.

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APA: Copy

BANIMAHD, BAHMAN, & TOUTCHI, MAHTAB. (2013). THE DETERMINANTS OF THE TIMELINESS OF INTERIM FINANCIAL STATEMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 5(18), 151-173. SID. https://sid.ir/paper/198230/en

Vancouver: Copy

BANIMAHD BAHMAN, TOUTCHI MAHTAB. THE DETERMINANTS OF THE TIMELINESS OF INTERIM FINANCIAL STATEMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;5(18):151-173. Available from: https://sid.ir/paper/198230/en

IEEE: Copy

BAHMAN BANIMAHD, and MAHTAB TOUTCHI, “THE DETERMINANTS OF THE TIMELINESS OF INTERIM FINANCIAL STATEMENTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 5, no. 18, pp. 151–173, 2013, [Online]. Available: https://sid.ir/paper/198230/en

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