Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size

The purpose of this study is to examine the relationship between Managerial Ability and the timeliness of financial reporting. Linear regression was used to test the two study hypotheses. The statistical population consisted of ۱۱۵ companies listed on the Tehran Stock Exchange during the years ۲۰۱۳-۲۰۲۲ (۱۱۵۰ firm-year observations). Delay in auditor reporting is a variable for timely financial reporting. The model proposed by [۱] was used to assess managerial ability. The study found a significant and positive relationship between managerial ability and timely financial reporting. In other words, as managerial ability increases, the delay in financial reporting decreases. Furthermore, the results indicate that the size of the audit firm moderates the relationship between these two variables.The purpose of this study is to examine the relationship between Managerial Ability and the timeliness of financial reporting. Linear regression was used to test the two study hypotheses. The statistical population consisted of ۱۱۵ companies listed on the Tehran Stock Exchange during the years ۲۰۱۳-۲۰۲۲ (۱۱۵۰ firm-year observations). Delay in auditor reporting is a variable for timely financial reporting. The model proposed by [۱] was used to assess managerial ability. The study found a significant and positive relationship between managerial ability and timely financial reporting. In other words, as managerial ability increases, the delay in financial reporting decreases. Furthermore, the results indicate that the size of the audit firm moderates the relationship between these two variables.

Keywords:

Management ability , Timeliness , Financial reporting