THE IMPACT OF CORPORATE GOVERNANCE MEASURES ON TIME LINES OF FINANCIAL REPORTING DISCLOSURE

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KHODADADI VALI; NIKKAR JAVAD; VEISI SAJJAD

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

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Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:52 Page(s): 53-74

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Title

THE IMPACT OF CORPORATE GOVERNANCE MEASURES ON TIME LINES OF FINANCIAL REPORTING DISCLOSURE

Author(s)

KHODADADI VALI | NIKKAR JAVAD | VEISI SAJJAD | Issue Writer Certificate

Keywords

THE TIMELINESS OF DISCLOSUREQ2

CORPORATE GOVERNANCE MEASURES AND INFORMATION DISCLOSUREQ2

Abstract

the aim of this study is to investigate the effect of corporate governance measures on the disclosure timeliness of listed companies in Tehran Stock Exchange. The measures included managers ownership, board independence, board size and duality of CEO as internal measures as well as institutional ownership and concentration of ownership as external measures. For this purpose six hypotheses were developed and data on the 105 companies in Tehran Stock Exchange for the period of 1384 to 1392 (2003 to 2011) were analyzed. This regression model was tested through data integration. The results showed that the concentration of ownership and duality of CEO measure of corporate governance has a significant positive impact but management ownership has a significant negative impact on the timeliness of financial reporting disclosure. In addition, the results showed that the institutional ownership, board size and board independence had no significant influence on the timeliness of financial reporting disclosure.

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APA: Copy

KHODADADI, VALI, NIKKAR, JAVAD, & VEISI, SAJJAD. (2017). THE IMPACT OF CORPORATE GOVERNANCE MEASURES ON TIME LINES OF FINANCIAL REPORTING DISCLOSURE. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(52), 53-74. SID. https://sid.ir/paper/242301/en

Vancouver: Copy

KHODADADI VALI, NIKKAR JAVAD, VEISI SAJJAD. THE IMPACT OF CORPORATE GOVERNANCE MEASURES ON TIME LINES OF FINANCIAL REPORTING DISCLOSURE. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(52):53-74. Available from: https://sid.ir/paper/242301/en

IEEE: Copy

VALI KHODADADI, JAVAD NIKKAR, and SAJJAD VEISI, “THE IMPACT OF CORPORATE GOVERNANCE MEASURES ON TIME LINES OF FINANCIAL REPORTING DISCLOSURE,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 52, pp. 53–74, 2017, [Online]. Available: https://sid.ir/paper/242301/en

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