In this study, the relationship between delay in the announcement of quarterly forecasts of annual earnings and the type of earnings news of companies listed in Tehran stock exchange (TSE), based on data from 130 companies during the years 2005-2014 is examined. To do this, five hypothesis were specified. The statistical methods used in testing hypotheses is panel data regression. Findings show that there is a positive relationship between the bad news type (negative adjustments in earnings forecast) and the delay in announcing quarterly forecast of annual earnings that Consistent with the pattern of good news early, bad news late. Also, the amount (enlargement) of negative adjustments is positively related with delay in announcing quarterly forecast, but as coverage percentage - a sign of success - increases, the amount of delay in announcing earnings forecast decreases. On the other hand, as the delay in announcing earnings forecast increases, earnings forecast error (earnings forecast accuracy), decreases (increases), That can be one of the possible motives for the delay in the announcement earnings.