The Relation between Changes in Audit Opinion and Financial Reporting Delay
Timeliness is an important qualitative characteristic of financial information. The timeliness of information means that information should be provided to users in the shortest time and the fast way possible. The time between the end of the financial year and the date of financial reporting is short...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2013-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1108_685d10d2ae71f6dba1317085e14c8872.pdf |