The relationship between Disclosure Quality and Audit Report Lag
The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. Barriers and problems discovering in information channel between transferors and users not...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_11476_d41d8cd98f00b204e9800998ecf8427e.pdf |