Abstract
Assessment Company performance is a necessity and to do this, the accepted criteria should be used, which should, as far as possible, take into account different aspects of the limitation of activities and the possibility of benefiting both financial and non-financial facilities. The primary focus of this research is to examine the characteristics of corporate governance and the delay in financial reporting and then firm performance. The sample of this research is 125 companies during the period from 1390 to 1396 for 7 years. To test the research hypotheses, a multivariate regression has been used that calculates and processes the data used for the variables of this research with Excel 2010 software and then analyzing and testing the research hypotheses, along with its results, is also used for the outputs obtained from Eviews software version 9. The results of the hypotheses sub first, third and fourth research shows that institutional ownership, the independence of the board and of the board of directors on the performance of listed companies in Tehran Stock Exchange to impact significantly apartments available under the second sub-hypothesis ownership concentration on the performance of listed companies in Tehran Stock Exchange. Finally, the main hypothesis of the research is the delay in financial reporting on the performance of accepted companies in Tehran Stock Exchange has a significant and significant effect.

Keywords: Corporate Governance, Corporate Performance, Delay in Financial Reporting.