The Effect of Financial Crisis on the Quality of Financial Reporting

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EBRAHIMI SEYED KAZEM; BAHRAMINASAB ALI; MAMASHLI REZA

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2017 | Volume:8 | Issue:3 (30) Page(s): 141-165

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Title

The Effect of Financial Crisis on the Quality of Financial Reporting

Author(s)

EBRAHIMI SEYED KAZEM | BAHRAMINASAB ALI | MAMASHLI REZA | Issue Writer Certificate

Keywords

Financial CrisisQ2

Earnings SmoothnessQ2

Value RelevanceQ1

ConservatismQ2

Abstract

Managers of companies that are facing Financial Crisis, have high incentives to use discretionary accruals and earnings because of declining profitability and the resulting stock price decline his bonus, such acts lead to a reduction in earnings quality and reduce the quality of financial information, So the Financial Crisis has weakened the trust of investors in financial reporting system and the quality of its accounting is of great importance. The purpose of this research is to determine the effect of Financial Crisis on quality of financial reporting. In this study we use a sample of 90 firms listed in Tehran Stock Exchange during the period 2002 to 2015. The results of multiple regression model and panel data with fixed and random effects, showed that Financial Crisis has significant negative effect on the earning smoothing, Value Relevance and conditional Conservatism, but it was not found significant correlation between the Financial Crisis with unconditional Conservatism.

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APA: Copy

EBRAHIMI, SEYED KAZEM, MAMASHLI, REZA, & BAHRAMINASAB, ALI. (2017). The Effect of Financial Crisis on the Quality of Financial Reporting. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(3 (30) ), 141-165. SID. https://sid.ir/paper/163346/en

Vancouver: Copy

EBRAHIMI SEYED KAZEM, MAMASHLI REZA, BAHRAMINASAB ALI. The Effect of Financial Crisis on the Quality of Financial Reporting. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2017;8(3 (30) ):141-165. Available from: https://sid.ir/paper/163346/en

IEEE: Copy

SEYED KAZEM EBRAHIMI, REZA MAMASHLI, and ALI BAHRAMINASAB, “The Effect of Financial Crisis on the Quality of Financial Reporting,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 3 (30) , pp. 141–165, 2017, [Online]. Available: https://sid.ir/paper/163346/en

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