Accounting and Auditing Studies

Accounting and Auditing Studies

Effect of Conservatism on timely reporting of financial information on listed companies on the Stock Exchange

Document Type : Original Article

Authors
Rasol Baradaran Hasanzadeh
Mahnaz Hosseininasab
Nayer Alimi
10.22034/iaas.2014.103569
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.
Accounting and Auditing Studies
Volume 3, Issue 10
Summer 2014
Pages 38-51