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RISBoard compensation and disclosure quality: Corporate governance interference
This paper investigates the impact of financial information disclosure quality on board compensation in various corporate governance mechanisms in Iran. A unique data set from a sample of 176 Iranian listed firms over the ...
Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange
The aim of this paper is to provide empirical evidence for the impact of abnormal audit fees on future restatements. We examine whether firms that restate their financial statements have higher levels of total audit fees ...
Earnings quality and managerial access to debt financing: empirical evidence from Iran
Purpose- The purpose of this paper is to establish a linkage between two rarely researched areas, i.e. earnings quality (EQ) and access to external and internal debt financing. Specifically, the authors aim to examine ...
The effect of reporting quality on stock returns of listed companies on the Tehran Stock Exchange
Purpose- The purpose of this paper is to examine the effect of earnings quality (as a proxy for financial reporting quality) of companies listed on the Tehran Stock Exchange (TSE) and the quality of their financial information ...
Family ownership and financial reporting quality: Iranian evidence
Purpose- In the process of reporting accounting information, the auditor’s objective is to detect possible misstatements and errors in accounting information. Audit evidence aids auditors in providing reasonable assurance ...