Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques
In decision making, timeliness is one of the useful information features that have increasingly attracted the attention of regulatory agencies. This paper examines factors which are related to the timeliness of annual reporting financial statements in Tehran stock exchange listed firms. The effect o...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Alzahra University
2015-09-01
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Series: | پژوهشهای تجربی حسابداری |
Subjects: | |
Online Access: | http://jera.alzahra.ac.ir/article_640_e6e2b824f7327f2ab9c8939aa9c5ff00.pdf |