جستجوی مقالات مرتبط با کلیدواژه "تاخیر در گزارشگری مالی" در نشریات گروه "حسابداری"

The purpose of this study is to investigate the impact of audit committee chair on the relationship between latency in financial reporting and value communication. When reporting delays occur, investors are reacting negatively. On the other hand, the expertise of the head of the audit committee, through improving the quality of financial reporting, can have an impact on value communication and also reduce the delay in financial reporting. This research is of a causal nature, then an event and an applied one. For this research, a sample of 156 companies listed in Tehran Stock Exchange during the period of 2012 to 2016 was selected. Based on combined data analysis and multivariate linear regression analysis, the findings showed that the delay in reporting led to a reduction in value communication. The expertise of the head of the audit committee is positively affected by value communication, but the expertise of the head of the audit committee does not affect the relationship between the delay in financial reporting and value communication.

Abstract Assessment Company performance is a necessity and to do this, the accepted criteria should be used, which should, as far as possible, take into account different aspects of the limitation of activities and the possibility of benefiting both financial and non-financial facilities. The primary focus of this research is to examine the characteristics of corporate governance and the delay in financial reporting and then firm performance. The sample of this research is 125 companies during the period from 1390 to 1396 for 7 years. To test the research hypotheses, a multivariate regression has been used that calculates and processes the data used for the variables of this research with Excel 2010 software and then analyzing and testing the research hypotheses, along with its results, is also used for the outputs obtained from Eviews software version 9. The results of the hypotheses sub first, third and fourth research shows that institutional ownership, the independence of the board and of the board of directors on the performance of listed companies in Tehran Stock Exchange to impact significantly apartments available under the second sub-hypothesis ownership concentration on the performance of listed companies in Tehran Stock Exchange. Finally, the main hypothesis of the research is the delay in financial reporting on the performance of accepted companies in Tehran Stock Exchange has a significant and significant effect. Keywords: Corporate Governance, Corporate Performance, Delay in Financial Reporting.

Investigating the Impact of Operation Complexity and Board Reward on Delay in Financial Report