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Asian Journal of Research in Banking and Finance
Year : 2015, Volume : 5, Issue : 12
First page : ( 76) Last page : ( 84)
Online ISSN : 2249-7323.
Article DOI : 10.5958/2249-7323.2015.00144.3

Relationship between Corporate Governance and Earnings Timeliness in Tehran Stock Exchange

Moqaddam Abolfazl Ghadiri1, Sohrabi Bahareh2, Basiri Golnaz2, Parandeh Elham2, Zargar Seyedeh Zahra2, Khakshour Somayeh2

1PHD., Department of Accounting, Mashhad branch, Islamic Azad University, Mashhad, Iran

2M.A Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Online published on 7 December, 2015.

Abstract

The objective of this research is to investigate the relationship between corporate governance and earnings timeliness in Tehran Stock Exchange. For this purpose, the information of 60 companies was studied during 2009–2013. To analyze the statistical data, SPSS software was used. The independent variables are the institutional ownership, state ownership, foreign ownership, family ownership and concentration of ownership. The dependent variable is the earnings timeliness. The control variables include Company size, financial leverage and ROA. The results show that there is a significant relationship between the variables of the institutional ownership, state ownership, foreign ownership, family ownership and concentration of ownership and the earnings timeliness.

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Keywords

Corporate governance, ownership structure, earnings timeliness.

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