The Relation between Financial Information Transparency and Firms Characteristics of Listed Companies in Tehran Stock Exchange
سال
: 2012
چکیده: In this study, the transparency of listed companies on Tehran Stock Exchange is measured by
determines transparency scales in Bushman et al. (2004). The characteristics of companies are
classified into two groups of variables: Structural (size and leverage) and related to market (type of
industry and listing status) during 2010. Spearman and Pearson correlation coefficient is employed to
examine hypothesis and logistic regression is used to design the model to measure the transparency.
Results show that 90% level of significance is transparency of financial information is related to
companies’ size and listing status and does not have any dependency on lever scale and type of
industry.
determines transparency scales in Bushman et al. (2004). The characteristics of companies are
classified into two groups of variables: Structural (size and leverage) and related to market (type of
industry and listing status) during 2010. Spearman and Pearson correlation coefficient is employed to
examine hypothesis and logistic regression is used to design the model to measure the transparency.
Results show that 90% level of significance is transparency of financial information is related to
companies’ size and listing status and does not have any dependency on lever scale and type of
industry.
کلیدواژه(گان): Transparency criteria,transparency of financial information,characteristics of companies
کالکشن
:
-
آمار بازدید
The Relation between Financial Information Transparency and Firms Characteristics of Listed Companies in Tehran Stock Exchange
Show full item record
| contributor author | مهدی صالحی | en |
| contributor author | مهدی مرادی | en |
| contributor author | Ali Mansoury | en |
| contributor author | Mahdi Salehi | fa |
| contributor author | Mahdi Moradi | fa |
| date accessioned | 2020-06-06T13:07:07Z | |
| date available | 2020-06-06T13:07:07Z | |
| date issued | 2012 | |
| identifier uri | https://libsearch.um.ac.ir:443/fum/handle/fum/3342283 | |
| description abstract | In this study, the transparency of listed companies on Tehran Stock Exchange is measured by determines transparency scales in Bushman et al. (2004). The characteristics of companies are classified into two groups of variables: Structural (size and leverage) and related to market (type of industry and listing status) during 2010. Spearman and Pearson correlation coefficient is employed to examine hypothesis and logistic regression is used to design the model to measure the transparency. Results show that 90% level of significance is transparency of financial information is related to companies’ size and listing status and does not have any dependency on lever scale and type of industry. | en |
| language | English | |
| title | The Relation between Financial Information Transparency and Firms Characteristics of Listed Companies in Tehran Stock Exchange | en |
| type | Journal Paper | |
| contenttype | External Fulltext | |
| subject keywords | Transparency criteria | en |
| subject keywords | transparency of financial information | en |
| subject keywords | characteristics of companies | en |
| journal title | African Journal of Business Management | fa |
| pages | 1906-1915 | |
| journal volume | 6 | |
| journal issue | 5 | |
| identifier link | https://profdoc.um.ac.ir/paper-abstract-1026503.html | |
| identifier articleid | 1026503 |