FINANCIAL REPORTING QUALITY, DEBT MATURITY AND INVESTMENT EFFICIENCY: EVIDENCE FROM LISTED FIRMS IN THE TEHRAN’S STOCK EXCHANGE

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KARAMI GH.R.; MORADI JOZ M.; MOHSENI NAMGI D.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:1 (23) Page(s): 93-110

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Title

FINANCIAL REPORTING QUALITY, DEBT MATURITY AND INVESTMENT EFFICIENCY: EVIDENCE FROM LISTED FIRMS IN THE TEHRAN’S STOCK EXCHANGE

Author(s)

KARAMI GH.R. | MORADI JOZ M. | MOHSENI NAMGI D. | Issue Writer Certificate

Keywords

DEBT MATURITYQ2

FINANCIAL REPORTING QUALITYQ1

INVESTMENT EFFICIENCYQ1

Abstract

This study investigates the relationship of FINANCIAL REPORTING QUALITY and DEBT MATURITY with INVESTMENT EFFICIENCY and their mutual effect on INVESTMENT EFFICIENCY. The data of 94 companies listed in Tehran Stock Exchange over a period of 2009 to 2013 are used. The test of hypotheses is carried out using regression analysis based on pooled data. The results show that the companies with a higher FINANCIAL REPORTING QUALITY having higher INVESTMENT EFFICIENCY as well. There is also a direct and significant relationship between INVESTMENT EFFICIENCY and debt usage. The analysis of FINANCIAL REPORTING QUALITY and DEBT MATURITY mutual effect on INVESTMENT EFFICIENCY demonstrates that the relationship between FINANCIAL REPORTING QUALITY and INVESTMENT EFFICIENCY in the companies that have lower short-term debt is stronger.

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APA: Copy

KARAMI, GH.R., MORADI JOZ, M., & MOHSENI NAMGI, D.. (2015). FINANCIAL REPORTING QUALITY, DEBT MATURITY AND INVESTMENT EFFICIENCY: EVIDENCE FROM LISTED FIRMS IN THE TEHRAN’S STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(1 (23) ), 93-110. SID. https://sid.ir/paper/155136/en

Vancouver: Copy

KARAMI GH.R., MORADI JOZ M., MOHSENI NAMGI D.. FINANCIAL REPORTING QUALITY, DEBT MATURITY AND INVESTMENT EFFICIENCY: EVIDENCE FROM LISTED FIRMS IN THE TEHRAN’S STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(1 (23) ):93-110. Available from: https://sid.ir/paper/155136/en

IEEE: Copy

GH.R. KARAMI, M. MORADI JOZ, and D. MOHSENI NAMGI, “FINANCIAL REPORTING QUALITY, DEBT MATURITY AND INVESTMENT EFFICIENCY: EVIDENCE FROM LISTED FIRMS IN THE TEHRAN’S STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 1 (23) , pp. 93–110, 2015, [Online]. Available: https://sid.ir/paper/155136/en

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