AN INVESTIGATION OF EFFECTIVE FACTORS ON RANKING OF FIRM DISCLOSURE QUALITY AND TIMELINESS TEHRAN STOCK EXCHANGE

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BANIMAHD BAHMAN; MOHSENI SHARIF MOHSEN

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Journal: MANAGEMENT ACCOUNTING Year:2011 | Volume:3 | Issue:7 Page(s): 51-64

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Title

AN INVESTIGATION OF EFFECTIVE FACTORS ON RANKING OF FIRM DISCLOSURE QUALITY AND TIMELINESS TEHRAN STOCK EXCHANGE

Author(s)

BANIMAHD BAHMAN | MOHSENI SHARIF MOHSEN | Issue Writer Certificate

Keywords

DISCLOSURE QUALITYQ2

TIMELINESSQ2

SIZEQ2

AUDIT REPORTQ3

STOCK EXCHANG ORGANIZATIONQ3

Abstract

In this paper, we have examined the determinants of ranking firms in Tehran Stock Exchange on the bases of TIMELINESS and DISCLOSURE QUALITY. Study sample are 311 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 a positive relation between firm SIZE and industry with financial statements TIMELINESS in study sample. We have also found a negative association between auditor report type and governmental ownership with the TIMELINESS of financial statements.The results of this study show that in emerging markets such as Tehran capital market, financial statements TIMELINESS is more depend on AUDIT REPORT type.That is, when the AUDIT REPORT is unqualified, financial statements TIMELINESS would decrease.

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APA: Copy

BANIMAHD, BAHMAN, & MOHSENI SHARIF, MOHSEN. (2011). AN INVESTIGATION OF EFFECTIVE FACTORS ON RANKING OF FIRM DISCLOSURE QUALITY AND TIMELINESS TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 3(7), 51-64. SID. https://sid.ir/paper/198723/en

Vancouver: Copy

BANIMAHD BAHMAN, MOHSENI SHARIF MOHSEN. AN INVESTIGATION OF EFFECTIVE FACTORS ON RANKING OF FIRM DISCLOSURE QUALITY AND TIMELINESS TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2011;3(7):51-64. Available from: https://sid.ir/paper/198723/en

IEEE: Copy

BAHMAN BANIMAHD, and MOHSEN MOHSENI SHARIF, “AN INVESTIGATION OF EFFECTIVE FACTORS ON RANKING OF FIRM DISCLOSURE QUALITY AND TIMELINESS TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 3, no. 7, pp. 51–64, 2011, [Online]. Available: https://sid.ir/paper/198723/en

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