عنوان مقاله [English]
In this paper, we have examined the determinants of ranking firms in Tehran
Stock Exchange on the bases of timeliness and disclosure quality. Study sample are
311 firms. We have found there is no relation between return on asset , auditor type,
financial leverage and firm type with financial statements timeliness . But, there is a
positive relation between firm size and industry with financial statements timeliness
in study sample. We have also found a negative association between auditor report
type and governmental ownership with the timeliness of financial statements.
The results of this study show that in emerging markets such as Tehran capital
market, financial statements timeliness is more depend on audit report type. That is,
when the audit report is unqualified , financial statements timeliness would decrease.