بررسي عوامل موثر بر رتبه بندي شركتهاي بورس اوراق بهادار تهران از لحاظ كيفيت افشاء و به موقع بودن

An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange

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.