FINANCIAL REPORTING QUALITY AND INVESTMENT INEFFICIENCY

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SAGHAFI A.; ARAB MAZAR YAZDI M.

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Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:4 (6) Page(s): 1-20

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Information Journal Paper

Title

FINANCIAL REPORTING QUALITY AND INVESTMENT INEFFICIENCY

Author(s)

SAGHAFI A. | ARAB MAZAR YAZDI M. | Issue Writer Certificate

Keywords

REPORTING QUALITYQ1

INVESTMENT EFFICIENCYQ2

OVERINVESTMENTQ2

UNDERINVESTMENTQ1

Abstract

This is an empirical investigation on the relation between INVESTMENT EFFICIENCY and financial REPORTING QUALITY, which is based on Verdi (2006) model. INVESTMENT EFFICIENCY in a conceptual framework means the acceptance of the investment projects with positive NPV, and investment inefficiency means rejecting these investments opportunities (underinvestment) or investing in projects with negative NPV (overinvestment). In this paper, expected investment is a function of growth opportunities. OVERINVESTMENT and UNDERINVESTMENT is a sign of investment inefficiency. For evaluating the financial REPORTING QUALITY, we used the accruals quality model. This paper investigates the subject matter in 152 companies at TSE (Tehran Stock Exchange) in 1379 to 1387 time period. The evidences suggest no association between those variables.

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APA: Copy

SAGHAFI, A., & ARAB MAZAR YAZDI, M.. (2010). FINANCIAL REPORTING QUALITY AND INVESTMENT INEFFICIENCY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(4 (6)), 1-20. SID. https://sid.ir/paper/155172/en

Vancouver: Copy

SAGHAFI A., ARAB MAZAR YAZDI M.. FINANCIAL REPORTING QUALITY AND INVESTMENT INEFFICIENCY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(4 (6)):1-20. Available from: https://sid.ir/paper/155172/en

IEEE: Copy

A. SAGHAFI, and M. ARAB MAZAR YAZDI, “FINANCIAL REPORTING QUALITY AND INVESTMENT INEFFICIENCY,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 4 (6), pp. 1–20, 2010, [Online]. Available: https://sid.ir/paper/155172/en

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