1
Department of Accounting, Faculty of Accounting and Management, Islamic Azad University, Semnan Branch, Semnan, Iran.
2
Postgraduate of Accounting Department of Accounting, Faculty of management and Accounting North Tehran Branch ,Islamic Azad University, Tehran, Iran.
3
Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Mianeh Branch, Mianeh, Iran.
Abstract
The purpose of this study is to investigate the impact of industry concentration on earnings timeliness among companies listed on the Tehran Stock Exchange (TSE). Earnings timeliness, as a crucial dimension of earnings quality, represents the speed at which economic news is reflected in accounting earnings. Conversely, product market structure and the level of industry concentration can influence the quality of accounting information by affecting managerial disclosure incentives and reporting behavior. In this study, the Basu (1997) model is employed to measure earnings timeliness, and industry concentration is measured using the Herfindahl-Hirschman Index (HHI). The statistical population includes firms listed on the Tehran Stock Exchange, with the required data collected from financial statements and capital market databases over the period from 2014 to 2024 (1393–1403 SH). Panel data regression models were used to test the hypotheses. The results indicate that industry concentration has a significant relationship with earnings timeliness, and the competitive structure of industries can affect the speed of economic news recognition in accounting earnings. These findings suggest that product market characteristics, along with firm-specific factors, play a significant role in explaining financial reporting quality.
hadji,S , Ahmadvand,M and Jalili,S . (2026). Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange. Journal of Accounting and Management Vision, 9(114), 71-83.
MLA
hadji,S , , Ahmadvand,M , and Jalili,S . "Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange", Journal of Accounting and Management Vision, 9, 114, 2026, 71-83.
HARVARD
hadji S, Ahmadvand M, Jalili S. (2026). 'Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange', Journal of Accounting and Management Vision, 9(114), pp. 71-83.
CHICAGO
S hadji, M Ahmadvand and S Jalili, "Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange," Journal of Accounting and Management Vision, 9 114 (2026): 71-83,
VANCOUVER
hadji S, Ahmadvand M, Jalili S. Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange. Journal of Accounting and Management Vision. 2026;9(114):71-83 (In Persian).
