[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: Volume 5, Number 17 (quarterly journal of Fiscal and Economic Policies 2017) ::
3 2017, 5(17): 169-194 Back to browse issues page
The Effect of Corporate Governance Mechanism on Timeliness of Interim Financial Reporting (Case Study: Tehran Stock Exchange)
Abstract:   (88 Views)
The objective of this research is to evaluate the effect of corporate governance on delays in midterm financial reporting through conducting case study research in Tehran stock exchange. This paper examines the impact of corporate governance on timeliness of interim financial reporting through developing research hypotheses from the literature, and examining them using the statistical tests. The data gathering from listed companies in Tehran stock exchange is limited to the time-period between 2008 to 2012. The criteria considered in evaluating the corporate governance include ownership concentration, institutional shareholders ownership, size of board of directors, duality task of chief executive officer and the independency of the board of directors. The results of this research reveals that the effect of corporate governance mechanism on delays in midterm financial reporting is non-significant. The only variable that negatively affects the delays in interim financial reporting is the control variable 'the firm size. This paper provides empirical evidence on the effects of corporate governance mechanism on delays in midterm financial reporting by hypothesis testing. It paves the way for other researchers in identifying the effective factors in midterm financial reporting. Regarding the lack of research, this paper reframes the debate on the effects of corporate governance from a new outlook.
 
Keywords: Corporate governance, Financial reporting, Interim financial statements
Full-Text [PDF 703 kb]   (51 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/08/2 | Accepted: 2017/08/2 | Published: 2017/08/2
Add your comments about this article
Your username or email:

Write the security code in the box >



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

The Effect of Corporate Governance Mechanism on Timeliness of Interim Financial Reporting (Case Study: Tehran Stock Exchange). 3. 2017; 5 (17) :169-194
URL: http://qjfep.ir/article-1-695-en.html
Volume 5, Number 17 (quarterly journal of Fiscal and Economic Policies 2017) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
Persian site map - English site map - Created in 0.047 seconds with 791 queries by yektaweb 3461