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Kalari Daroon Kola B. Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality. sjamao 2020; 2 (2) :10-19
URL: http://sjamao.srpub.org/article-7-42-en.html
URL: http://sjamao.srpub.org/article-7-42-en.html
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Abstract: (1958 Views)
The present study aims to select the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality. The sample of the population was selected for the period of 8 years, according to the financial statements of the stock companies during 2005 to 2012. After taking the sample and collecting the data, variables were calculated and the statistical analysis was performed through statistical software. Finally, the results showed that disclosure quality (reliability and timeliness) of financial reporting has relatively weak and direct impact on the quality of financial reporting by the companies listed in Tehran Stock Exchange. This means that the increase in reliability and timeliness of financial reporting will increase the quality of corporate financial reporting.
Type of Study: Research |
Subject:
Accounting
Received: 2019/11/28 | Revised: 2020/03/1 | Accepted: 2020/03/25 | Published: 2020/04/1
Received: 2019/11/28 | Revised: 2020/03/1 | Accepted: 2020/03/25 | Published: 2020/04/1
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