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RISA Study of the Effect of Establishing Accounting Standards on Conservatism Amount: Iranian Scenario
The aim of current study is to examine the relationship between conservatism contract and
information content of accounting earnings in listed companies on Tehran Stock Exchange.
Conservatism result in ...
The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran
بررسی رابطه کیفیت گزارشگری مالی و عملکرد شرکت: شواهدی از بورس اوراق بهادار تهران
هدف از این تحقیق بررسی تأثیر کیفیت گزارشگری مالی بر عملکرد شرکت است. برای آزمون این روابط تعداد 80 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران در سال‌های 1385 تا 1393 بررسی و تجزیه‌وتحلیل شد. در این تحقیق، برای محاسبه کیفیت ...
Audit committee impact on the quality of financial reporting and disclosure Evidence from the Tehran Stock Exchange
. Their findings are also indicative of a non-significant relationship between other AC attributes and financial reporting quality (FRQ) except for AC independence, which is positively associated with FRQ. Finally, they provide some evidence that the size of a firm...
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 disclosure on stock...
Family ownership and financial reporting quality: Iranian evidence
family ownership structure and financial reporting quality from an auditing perspective.
Design/methodology/approach
To analyze the research hypotheses, the authors use a sample data consisted of 221 companies listed...
The effect of internal controls on financial reporting quality in Iranian family firms
Purpose – The purpose of this paper is to investigate the relationship between internal controls weakness
and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian
listed firms...
The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange
significant relationship between administrative, sale, material, labor and overhead costs and the financial reporting qualities of the companies under study.
Originality/value
The study focuses on relationship between financial...
Are the individual and collective roles of financial reporting quality measures the same? Evidence in the context of information uncertainty
\\An implicit premise of much empirical research is that the individual role and the collective role of a financial reporting quality (quality) measure are the same, in the sense that the impacts of a quality measure on a dependent variable, without...
The Role of Information Technology in Financial Reporting Quality: Iranian Scenario
Th is paper investigates the role of information technology in fi nancial reporting
as well as the relationship between using information technology and its impact on
the quality of fi nancial reporting. To ...