University of Isfahan Journal of Asset Management and Financing 2383-1189 7 3 2019 09 23 The Impact of Corporate Governance Mechanisms on the Earning Timeliness The Impact of Corporate Governance Mechanisms on the Earning Timeliness 59 70 22619 10.22108/amf.2018.91528.0 FA Mahdi Alinejadsaroukalaee Assistant Professor of Islamic Azad University, East Sari Branch, Sari, Iran Safieh Salarisardoie Master of Accounting, Islamic Azad University, Science and Research Branch of Sirjan, Sirjan Iran Journal Article 2015 11 17 <strong>Objectives: </strong>Users of financial statements mainly apply announced earnings as the basis for making economic decisions. However, in order to being useful for making sound decisions, the announced earnings must have some features such as timeliness. On the other hand, corporate governance mechanisms can minimize the agency problems through transparent disclosure of financial information. The purpose of this research is analyzing the effect of corporate governance mechanisms on the timeliness of announced earnings for listed companies in Tehran Stock Exchange. <br /><strong>Method: </strong>In thin study, corporate ownership (concentrated ownership and state ownership) and independence of board of directors are considered as corporate governance mechanisms. We Used panel data of 76 listed companies in Tehran Stock Exchange from 2006 to 2014. <br /><strong>Results: </strong>The results show that concentrated ownership has positive and meaningful effect on timeliness of earnings. In the other word, the higher the concentrated ownership, the more timeliness of earnings. On the other hand, state ownership have negative and meaningful effect on timeliness of earning and independence of board of directors have no effect on this relationship. <strong>Objectives: </strong>Users of financial statements mainly apply announced earnings as the basis for making economic decisions. However, in order to being useful for making sound decisions, the announced earnings must have some features such as timeliness. On the other hand, corporate governance mechanisms can minimize the agency problems through transparent disclosure of financial information. The purpose of this research is analyzing the effect of corporate governance mechanisms on the timeliness of announced earnings for listed companies in Tehran Stock Exchange. <br /><strong>Method: </strong>In thin study, corporate ownership (concentrated ownership and state ownership) and independence of board of directors are considered as corporate governance mechanisms. We Used panel data of 76 listed companies in Tehran Stock Exchange from 2006 to 2014. <br /><strong>Results: </strong>The results show that concentrated ownership has positive and meaningful effect on timeliness of earnings. In the other word, the higher the concentrated ownership, the more timeliness of earnings. On the other hand, state ownership have negative and meaningful effect on timeliness of earning and independence of board of directors have no effect on this relationship. https://amf.ui.ac.ir/article_22619_580744f9f51d4c77c8abda39cf386fd1.pdf