Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigate the role of political relations with the government in keeping information up to date with respect to internal ownership

Document Type : Original Article

Author
Master of Accounting, Qeshm International Branch, Islamic Azad University, Qeshm, Iran.
Abstract
The main purpose of this study is to investigate the relationship between political relations with the government and the timeliness of information in companies listed on the Tehran Stock Exchange. For this purpose, 138 companies were surveyed during the period 1389 to 1398. The required financial information was extracted from New Output 3 software by referring to financial statements and summarized, classified, calculated by Excel software and finally analyzed by Eviews and Stata software. Using composite data and generalized least squares regression test at the confidence level of 0.95, the research findings show that self-ownership has a significant and negative effect on the relationship between political relations with the government and the timeliness of information. In addition, no reliable evidence was found that there was a significant relationship between political relations with the government and the timeliness of information at a confidence level of 0.95.
Keywords