THE EFFECT OF BANK FINANCING AND TAX OBJECTIVES ON RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND INVESTMENT EFFICIENCY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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SOLEIMANY AMIRI GHOLAMREZA; FARSHI ZAHRA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:3 | Issue:11 Page(s): 57-83

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Information Journal Paper

Title

THE EFFECT OF BANK FINANCING AND TAX OBJECTIVES ON RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND INVESTMENT EFFICIENCY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

SOLEIMANY AMIRI GHOLAMREZA | FARSHI ZAHRA | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ1

OVER INVESTMENTQ1

UNDER INVESTMENTQ2

BANK FINANCINGQ2

TAX INCENTIVESQ2

Abstract

This study aims to test the impact of BANK FINANCING and tax objectives on the relationship between FINANCIAL REPORTING QUALITY (FRQ) and investment efficiency. In the previous studies, it is shown that high quality financial reporting could have important economic impacts, such as increasing investment efficiency. In this study, discretionary accruals, discretionary revenues, and accruals quality, and also the average of these proxies are used to measure the FINANCIAL REPORTING QUALITY. Also deviation from the expected investment is regarded as proxies for investment inefficiency.The statistical population in the study is 134 listed companies in Tehran stock Exchange (TSE) in 2003-2009. The results show that there is a negative relationship between the FINANCIAL REPORTING QUALITY and under-/over-investment. Also there is a negative relationship between FRQ-bank financing and under-/over-investment. In times of tax pressure, there is a positive relationship between FRQ-Tax and under-/over-investment. In this situation, thus, the FINANCIAL REPORTING QUALITY could not result in increase in investment efficiency.

Cites

THE RELATIONSHIP BETWEEN COLLATERAL ASSETS AND INVESTMENTS WITH CONSIDERING THE ROLE OF FINANCIAL REPORTING QUALITY

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APA: Copy

SOLEIMANY AMIRI, GHOLAMREZA, & FARSHI, ZAHRA. (2013). THE EFFECT OF BANK FINANCING AND TAX OBJECTIVES ON RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND INVESTMENT EFFICIENCY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(11), 57-83. SID. https://sid.ir/paper/163463/en

Vancouver: Copy

SOLEIMANY AMIRI GHOLAMREZA, FARSHI ZAHRA. THE EFFECT OF BANK FINANCING AND TAX OBJECTIVES ON RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND INVESTMENT EFFICIENCY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;3(11):57-83. Available from: https://sid.ir/paper/163463/en

IEEE: Copy

GHOLAMREZA SOLEIMANY AMIRI, and ZAHRA FARSHI, “THE EFFECT OF BANK FINANCING AND TAX OBJECTIVES ON RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND INVESTMENT EFFICIENCY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 11, pp. 57–83, 2013, [Online]. Available: https://sid.ir/paper/163463/en

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