Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange
Financial Statements to be useful for Decision, should be relevant, reliable and comparable. Timeliness is the key determinant of relevant. Three criteria of performance evaluation including return on assets (ROA), return on equity (ROE) and change in net return (CNR) were considered as independent...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2014-03-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_605_51386a350f906870259f06f838bce545.pdf |