مطالب مرتبط با کلیدواژه

financial reporting quality


۱.

Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Business and Development Studies Vol. ۱۳, No. ۱, (۲۰۲۱) 47 - 73

کلیدواژه‌ها: competition in the audit market financial reporting quality large shareholders-audit firm interlock

حوزه‌های تخصصی:
تعداد بازدید : ۴۵۵ تعداد دانلود : ۲۳۴
Purpose- The present study aims to figure out whether audit market competition and large shareholders and auditor’s interlock(Interlocking) is associated with the quality of financial reporting or not. Design/Methodology/Approach - The auditor’s concentration is used for audit market competition for this study's purpose. The absolute value of accruals is employed for measuring the financial reporting quality. The required information is collected from 112 listed companies on the Tehran Stock Exchange from 2012-2018 and analyzed using the pooled regression model. Findings - The study results show that auditor’s competition is associated positively with accruals and negatively and significantly with financial reporting quality. The findings also indicate that the quality of financial reporting goes up by declining competition in the audit market and increasing the auditors' interlock and large shareholders. Originality/value - In contrast to the conducted studies on different types of interlock, this paper has focused on the interlock of large shareholders and auditors in an emerging market with increased competition
۲.

Capital Flow Regulations: The Effects of Liquidity and Dividend on the Financial Reporting Quality Evidence from Middle Eastern countries

نویسنده:
منبع: Business Management and Entrepreneurship (IJBME), Vol. ۱ , No. ۲, October ۲۰۲۲ 63-72

کلیدواژه‌ها: Investment decisions dividend Conditional conservatism financial reporting quality

حوزه‌های تخصصی:
تعداد بازدید : ۲۶۹ تعداد دانلود : ۱۸۹
Dividend policy has been an influential factor in corporate investment decisions and has been an issue in recent years. The monetary policy began with the creation of economic organizations and free trade markets during the financial crisis. These were the first examples of capital controls in the history of the European Union and had different effects on the financial position of companies. Since the Central Bank, the monetary policy council or any other monetary committee will change the volume of money by declaring and implementing monetary policies, we try to use a sample of the Middle East countries to distinguish between economic austerity and capital control and to assess the effects of the dividend on corporate capital decisions. All sample countries have a common financial reporting framework (International Financial Reporting Standards - IFRS), and some have a range of measures, from low-tight measures such as tax increases to more stringent measures such as enforcing capital controls. They implemented in order to stabilize their economy. To do this, we will specifically use two factors that determine information asymmetry in accounting: conditional conservatism and the level of revenue management
۳.

The Effect of Cost Stickiness on Financial Reporting Quality: The Moderating Role of Financial Constraints(مقاله پژوهشی دانشگاه آزاد)

نویسنده:
منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. ۲, No ۳, Autumn ۲۰۲۴ 1-13

کلیدواژه‌ها: cost stickiness financial reporting quality Financial Constraints

حوزه‌های تخصصی:
تعداد بازدید : ۱۲ تعداد دانلود : ۱۲
Objectives: This study examines the impact of cost stickiness on financial reporting quality, considering the moderating role of financial constraints. By investigating this relationship, the research aims to highlight how financial constraints can exacerbate the adverse effects of cost stickiness on financial reporting quality. Methodology/Design/Approach: The study employs a causal-correlational research design. The statistical population consists of firms listed on the Tehran Stock Exchange, from which 131 companies were selected using the systematic elimination sampling method. The study covers the period from 2014 to 2023. Financial reporting quality was measured using the modified Jones model, cost stickiness was assessed based on operating costs, and financial constraints were evaluated using the Kaplan and Zingales model. The research hypotheses were tested using multivariate regression analysis. Findings: The results indicate that cost stickiness negatively affects financial reporting quality. While financial constraints alone do not significantly impact financial reporting quality, their interaction with cost stickiness intensifies the negative effect. In other words, financial constraints amplify the adverse relationship between cost stickiness and financial reporting quality. Innovation: This study contributes to the literature by providing empirical evidence on the interplay between cost stickiness, financial constraints, and financial reporting quality in an emerging market context. The findings offer valuable insights for firms seeking to enhance financial reporting transparency by managing cost behavior and financial constraints effectively.