Earnings Management and Timeliness of the Accounting Information

The purpose of this article is examination of the relation between earnings management and timeliness of the accounting information in 90 firms listed in Tehran Stock Exchange during a period of ten years from 2004 to 2013.
The research method is descriptive and correlation. Hypothesis testing was performed used multiple linear regression model. The results indicate that earnings management is correlated with the delay in providing information. This means that earnings management increases as time increases the information provided.
The results of the other findings indicate that the type of auditor and size of the firm does not have a relationship with the timely presentation of financial statements, but the debt ratio and the kind of audit’s report have a significant relationship with timeliness of information. Therefore, the debt ratio has a positive relationship and direct effect with the timeliness of information and kind of audit report has a negative relation.