期刊名称：Advances in Mathematical Finance and Applications
印刷版ISSN：2538-5569
电子版ISSN：2645-4610
出版年度：2016
卷号：1
期号：2
页码：85-94
DOI：10.22034/amfa.2016.527822
语种：English
出版社：Islamic Azad University of Arak
摘要：Companies must publish financial reports on time. When market information is more important and this information is used to shape more effective decision-making. Although most companies, financial reports required by the authorities at intervals determined Speak but at the same time, it can be claimed that the delay in publishing the financial reports of a company to another company, the difference is significant The statistical sample included 116 companies in Tehran Stock Exchange during the years 2010 to 2014. In this study, the hypothesis of linear regression was used Software to analyse data and test hypotheses have been used Eviews results The research suggests that the company's sales on the disclosure of bad news affects companies as well as participate in interactive sales ratio of sales to working capital, fixed assets is effective.
