نتایج جستجو برای: financial reporting quality
تعداد نتایج: 956400 فیلتر نتایج به سال:
از دیدگاه تئوری نمایندگی، کیفیت گزارشگری مالی و سررسید بدهیها میتوانند عدم تقارن اطلاعاتی را کاهش داده و در نتیجه بر کارایی سرمایه گذاری مؤثر باشند. این پژوهش اثر متقابل کیفیت گزارشگری مالی و سررسید بدهیها را بر کارایی سرمایه گذاری (کاهش کم سرمایه گذاری و بیش سرمایه گذاری) شرکتهای پذیرفته شده در بورس تهران رامورد بررسی قرار میدهد. کیفیت گزارشگری مالی از طریق سه شاخص اندازه گیری شد و از دو ...
investigating the effect of accruals quality and disclosure quality on labor investment inefficiency
information asymmetry and conflicts of interest between management and shareholders lead to the phenomenon of moral hazard. moral hazard means that the managers may make some decisions (e.g. investment decisions) that do not meet the interests of shareholders. inefficient investment decisions include over or under-investment in firms’ labor and utilize the non-optimal number of human resources ...
introduction: the main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical and social decisions. hence, this research investigates managers’ attitudes toward the quality of financial reports. methods: the current paper...
Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...
I investigate the determinants and economic consequences associated with firms’ financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors’ demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial inform...
This study, conducted with a sample of Spanish listed companies during the period 1998-2008, examines the role of financial reporting quality and debt maturity in investment efficiency. The results show that financial reporting quality mitigates the overinvestment problem. Likewise, lower debt maturity can improve investment efficiency, reducing both overinvestment and underinvestment problems....
This paper examines the effects of financial reporting quality on international trade. First, I conduct country-sector-level analyses and find that a one standard deviation increase in country is associated with increases manufacturing exports imports 4.2 3.5 percent, respectively. Second, exploit regulation change China use administrative firm-level trade data to differences-in-differences ana...
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