Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the impact of management ability on the lack of transparency of information and the timeliness of financial reporting in companies admitted to the Tehran Stock Exchange

Document Type : Original Article

Authors
mozhgan mirzaie 1
alemeh dadjoei 2
1 Master of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran.
2 Master of Accounting, Ardabil Branch, Islamic Azad University, Ardabil, Iran.
Abstract
The results of previous researches about the factors affecting the lack of transparency of information and the timeliness of financial reporting are limited and vague. In addition, ability is mentioned as one of the components that has been discussed a lot and has a significant impact on the internal and external factors of companies. Therefore, the purpose of this research is to investigate the effect of management ability on the lack of transparency of information and the timeliness of financial reporting in companies admitted to the Tehran Stock Exchange. For sampling in this research, the systematic elimination method was used, and according to this method, 143 companies were selected as the research sample. The data of the current research was collected from Rahvard Navin software. The results show that the ability of management does not have a significant effect on the lack of transparency of information, but the ability of management has a positive and significant effect on timely financial reporting; In other words, it can be interpreted in this way that by using capable managers, the delay in reporting can be prevented and this component can be used to reduce the delay in financial reporting.
Keywords
Management ability
lack of transparency of information
timeliness of financial reporting