Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration

Ownership Structure and Quality of Financial Reporting

the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge .

                                                                       In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with...

Biases in Multi-Year Management Financial Forecasts: Evidence From Private Venture-Backed U.S. Companies

This paper studies the properties and determinants of managers’ multi-year financial forecasts. We ask whether, by how much, and why biases in managers’ forecasts of revenues, expenses and profits depend on the forecasting horizon and the verifiability of firms’ assets. Since public companies rarely divulge their internal multi-year financial projections to outsiders, we use the oneto five-year...

The Impact of Intra-Network Communications of Actors on Financial Reporting Quality by Structural Equations Technique

Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...

The Mediation Effect of Financial Leverage on the Relationship between Ownership Concentration and Financial Corporate Performance

The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies durin...