Effect of Conservatism on timely reporting of financial information on listed companies on the Stock Exchange
Abstract:
The study examines the impact of conservatism on the timely reporting of financial information on companies listed on the Stock Exchange of Tehran. In order to 78 Companies In this area in the period 1387-1390 have been studied. Dependent variables in this study include the timely publication of the audited financial statements of midterm and timely release of quarterly performance and Time of the annual general meeting and Independent variable in this study is conservative(Givoly, Hayn), and the control variables firm size and ratio debt and property management. The results of this research indicate that this is Conservatism on the timely release of quarterly performance impact. But Conservatism does not effect on timely publication of the audited financial statements of midterm and Time of the annual general meeting.
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:3 Issue: 10, 2014
Pages:
38 to 51
magiran.com/p1301592
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!