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quarterly financial accounting journal 2014, 6(21): 51-82 Back to browse issues page
Investigating Factors Affecting Delays in Reporting the Audited Annual Financial Statements of the Firms Listed
Abstract:   (10487 Views)
This study investigates the factors that cause a delay in reporting firms’ audited annual financial statements. In general there are two sets of factors related to the characteristics of the reporting entity and factors related to audit are separated. In this respect, 97 companies listed in Tehran Stock Exchange using screening sampling are selected, then the research hypotheses, using multivariate regression methods are tested. Independent variables include financial leverage, good and bad news (profitability and cash dividends), size of company and corporate governance. The dependent variable of this study is, "the delay in reporting". To measure these variables, three courses are considered, the signature of auditor, the implicit and the entire reporting period. The results of the study show that between firm size and the signature of auditor and also between firm size and the implicit effect is a significant and negative relationships. Finally, companies with high financial leverage ratio, firms with good news as well as those having greater number of major shareholders, further delay in reporting audited annual financial statements.
Keywords: Financial leverage, Good and bad news, Firm size, corporate governance, the delay in reporting
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Type of Study: Research | Subject: Special
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Investigating Factors Affecting Delays in Reporting the Audited Annual Financial Statements of the Firms Listed. quarterly financial accounting journal. 2014; 6 (21) :51-82
URL: http://qfaj.ir/article-1-112-en.html

year 6, Issue 21 (2014) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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