The factors affecting Interim financial reports lag

The timely access to published periodical information of listed companies is one of the investors’ main concerns. Past studies in TSE shows the lack of timely disclosure and delay in company''s interim audited reports in recent years. This study aimed to determine the effects of seven factors affecting delay، such as age، industry، size، capital structure، growth، profitability and volume. The population includes all companies they accepted and listed before 2004. Then 103 companies have been selected as research sample. Data analysis was done with Panel Data method. After reviewing the data by descriptive method we used statistical tests. The Mean time of delay for sample companies reporting was about 62 days. After performing all tests، we can say that there is a significant relation between age with delay in interim financial reports. This means that if a company has older age then it has delays less than the deadline. So other independent variables do not have significant relationship with lag.