Business strategy and financial reporting readability

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SAFARI GERAYLI MEHDI; REZAEI PITENOEI YASSER

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Journal: FINANCIAL ACCOUNTING Year:2019 | Volume:11 | Issue:42 Page(s): 130-150

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Information Journal Paper

Title

Business strategy and financial reporting readability

Author(s)

SAFARI GERAYLI MEHDI | REZAEI PITENOEI YASSER | Issue Writer Certificate

Keywords

Business StrategyQ1

Aggressive StrategyQ1

Financial Reporting ReadabilityQ1

Abstract

Business Strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of Business Strategy on corporate Financial Reporting Readability. In doing so, Fog and Fletch indices are employed to measure Financial Reporting Readability, and the composite scoring system developed by Ittner et al (1997) is also used to determine the corporate Business Strategy type. The research hypotheses are built on a sample of 84 firms listed on the Tehran Stock Exchange during the years 2013-2017 and then tested using multivariate regression model based on panel data. The findings reveal that firms with aggressive strategies provide less readable financial reporting in comparison with their defensive counterparts. Additionally, the results of analyzing sensitive testing suggest that use of alternative proxies for measurement of Financial Reporting Readability and Business Strategy does not affect the main results of the study, thereby confirming the robustness of the results.

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APA: Copy

SAFARI GERAYLI, MEHDI, & REZAEI PITENOEI, YASSER. (2019). Business strategy and financial reporting readability. FINANCIAL ACCOUNTING, 11(42 ), 130-150. SID. https://sid.ir/paper/168242/en

Vancouver: Copy

SAFARI GERAYLI MEHDI, REZAEI PITENOEI YASSER. Business strategy and financial reporting readability. FINANCIAL ACCOUNTING[Internet]. 2019;11(42 ):130-150. Available from: https://sid.ir/paper/168242/en

IEEE: Copy

MEHDI SAFARI GERAYLI, and YASSER REZAEI PITENOEI, “Business strategy and financial reporting readability,” FINANCIAL ACCOUNTING, vol. 11, no. 42 , pp. 130–150, 2019, [Online]. Available: https://sid.ir/paper/168242/en

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