عوامل موثر بر به موقع بودن گزارش گري مالي در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران(با استفاده از داده هاي تركيبي)

The Effect of Corporate Attributes on Timeliness of Corporate Financial Reporting of the Listed Companies in Tehran Stock Exchange

The aim of this study is to investigate the relationship between six corporate attributes of the listed companies in Tehran Stock Exchange (TSE) and their timeliness of financial information reporting. 50 companies have been normally selected. The multivariate regression method has been applied in order to achieve the research aim. The results revealed that company size and type of industry, pages of report and type of audit had a positive significant relationship with the timeliness of financial information reporting, while end of fiscal year and profitability had a negative relationship.