Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality

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Kalari Daroon Kola Bahman

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Journal Paper

Paper Information

Journal: SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION Year:2020 | Volume:2 | Issue:2 Page(s): 10-19

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Information Journal Paper

Title

Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality

Author(s)

Kalari Daroon Kola Bahman | Issue Writer Certificate

Keywords

financial reporting

disclosure quality

Tehran Stock Exchange

Abstract

he present study aims to select the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality. The sample of the population was selected for the period of 8 years, according to the financial statements of the stock companies during 2005 to 2012. After taking the sample and collecting the data, variables were calculated and the statistical analysis was performed through statistical software. Finally, the results showed that disclosure quality (reliability and timeliness) of financial reporting has relatively weak and direct impact on the quality of financial reporting by the companies listed in Tehran Stock Exchange. This means that the increase in reliability and timeliness of financial reporting will increase the quality of corporate financial reporting.

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APA: Copy

Kalari Daroon Kola, Bahman. (2020). Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality. SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION, 2(2 ), 10-19. SID. https://sid.ir/paper/379024/en

Vancouver: Copy

Kalari Daroon Kola Bahman. Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality. SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION[Internet]. 2020;2(2 ):10-19. Available from: https://sid.ir/paper/379024/en

IEEE: Copy

Bahman Kalari Daroon Kola, “Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality,” SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION, vol. 2, no. 2 , pp. 10–19, 2020, [Online]. Available: https://sid.ir/paper/379024/en

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