Corporate governance and some characteristics of the company on the timeliness of financial statements

Considering that the corporate governance system is considered as an important mechanism in preventing the provision of false financial information. Concentration of ownership and timely updating of financial reports is a very important element. Because information is useful for users when it is available to them in the decision-making process in a timely manner. They make their financial decisions according to the reliability and trustworthiness of financial statements. Based on this, in this article, the review of corporate governance and some The characteristics of the company pay for the timeliness of financial statements. In order to achieve the overall goal of the research, twelve hypotheses for compiling the statistical population in this research, the companies accepted in the Tehran Stock Exchange were from the beginning of 2017 to the end of 2014 for five years. In order to obtain reliable results, companies that entered the stock market after 2017 or were withdrawn from the stock market during the research period were not included in the statistical population. In addition, systematic elimination method has been used to obtain the desired statistical sample. The statistical sample of the research was estimated to be 110 companies. The results indicated the confirmation of the first, third, fourth, fifth, sixth, seventh, ninth, and eleventh hypotheses.