INVESTIGATION ON THE RELATIONSHIP BETWEEN PRODUCT MARKET COMPETITION WITH BOARD STRUCTURE AND DISCLOSURE QUALITY

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KHODAMI POUR AHMAD; BAZRAIE YOUNES

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:4 | Issue:14 Page(s): 51-66

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Title

INVESTIGATION ON THE RELATIONSHIP BETWEEN PRODUCT MARKET COMPETITION WITH BOARD STRUCTURE AND DISCLOSURE QUALITY

Author(s)

KHODAMI POUR AHMAD | BAZRAIE YOUNES | Issue Writer Certificate

Keywords

DISCLOSURE QUALITYQ2

PRODUCT MARKET COMPETITIONQ1

BOARD STRUCTUREQ2

STRATEGIC AND GOVERNANCE EFFECTQ2

Abstract

In this study, the influence of PRODUCT MARKET COMPETITION on DISCLOSURE QUALITY of companies is investigated, regarding the aspects of strategic effect and governance effect. The data is obtained from 105 companies listed in Tehran Stock Exchange, in the years 1383- 1390. In order to test the hypotheses, Logistic Regression Model is applied. The results from strategic effect showed that there is a meaningful and negative relationship between Herfindohl-Hirschman index and entry costs. This shows there is meaningful and positive relationship between competition and DISCLOSURE QUALITY. Findings from governance effect revealed that Herfindohl-Hirschman index and entry costs index have no meaningful effects on the relationship between the board of directors’ independence and the DISCLOSURE QUALITY.

Cites

DISCLOSURE QUALITY AND ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION

References

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APA: Copy

KHODAMI POUR, AHMAD, & BAZRAIE, YOUNES. (2013). INVESTIGATION ON THE RELATIONSHIP BETWEEN PRODUCT MARKET COMPETITION WITH BOARD STRUCTURE AND DISCLOSURE QUALITY. JOURNAL OF ACCOUNTING KNOWLEDGE, 4(14), 51-66. SID. https://sid.ir/paper/163336/en

Vancouver: Copy

KHODAMI POUR AHMAD, BAZRAIE YOUNES. INVESTIGATION ON THE RELATIONSHIP BETWEEN PRODUCT MARKET COMPETITION WITH BOARD STRUCTURE AND DISCLOSURE QUALITY. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;4(14):51-66. Available from: https://sid.ir/paper/163336/en

IEEE: Copy

AHMAD KHODAMI POUR, and YOUNES BAZRAIE, “INVESTIGATION ON THE RELATIONSHIP BETWEEN PRODUCT MARKET COMPETITION WITH BOARD STRUCTURE AND DISCLOSURE QUALITY,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 4, no. 14, pp. 51–66, 2013, [Online]. Available: https://sid.ir/paper/163336/en

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