EXPLAINING AND DEVELOPING A MODEL FOR DETERMINATION AND EVALUATION OF FACTORS THAT AFFECT FINANCIAL REPORTING QUALITY CHOICE IN IRAN

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NIKOUMARAM HASHEM; BADAVAR NAHANDI Y.

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Journal: PRODUCTIVITY MANAGEMENT (BEYOND MANAGEMENT) Year:2009 | Volume:2 | Issue:8 Page(s): 141-187

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Title

EXPLAINING AND DEVELOPING A MODEL FOR DETERMINATION AND EVALUATION OF FACTORS THAT AFFECT FINANCIAL REPORTING QUALITY CHOICE IN IRAN

Author(s)

NIKOUMARAM HASHEM | BADAVAR NAHANDI Y. | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ3

ACCRUALSQ2

FUTURE CASH FLOWSQ3

PROPRIETARY COSTSQ3

MANAGERIAL FACTORSQ1

FIRM’S CHARACTERISTICSQ3

Abstract

This research has determined and evaluated the factors that affect FINANCIAL REPORTING QUALITY choice in Iran. The statistical popultion of this research is companies listed in Tehran Stock Exchange (TSE), and the research period is from 1378 to 1385. This research is considered as an empirical accounting research, and causal-comparative and correlation research methods have been used to do it. In this research, correlation test, mean-difference test, and probit regression model have been used to analyze the data and test the hypotheses. The results of unit-variable tests of hypotheses shows that, FINANCIAL REPORTING QUALITY is positively associated with the margin of profitability and managerial efficiency of the firm, and it is negatively associated with product market competition, managerial conservatism, size, capital intensity of business, operating cycle and complexity of the firm' s operating environment. However, no association was found between FINANCIAL REPORTING QUALITY and growth opportunities, ownership concentration, board of directors structure, board of directors ownership, managerial integrity and financial leverage of the firm. Also, based on multi-variable tests, models were developed to predict the FINANCIAL REPORTING QUALITY of firms for the next financial period. These models are based on cumulative distribution function (CDF), and estimate the probability of high quality financial reporting for the next financial period.

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APA: Copy

NIKOUMARAM, HASHEM, & BADAVAR NAHANDI, Y.. (2009). EXPLAINING AND DEVELOPING A MODEL FOR DETERMINATION AND EVALUATION OF FACTORS THAT AFFECT FINANCIAL REPORTING QUALITY CHOICE IN IRAN. PRODUCTIVITY MANAGEMENT (BEYOND MANAGEMENT), 2(8), 141-187. SID. https://sid.ir/paper/182083/en

Vancouver: Copy

NIKOUMARAM HASHEM, BADAVAR NAHANDI Y.. EXPLAINING AND DEVELOPING A MODEL FOR DETERMINATION AND EVALUATION OF FACTORS THAT AFFECT FINANCIAL REPORTING QUALITY CHOICE IN IRAN. PRODUCTIVITY MANAGEMENT (BEYOND MANAGEMENT)[Internet]. 2009;2(8):141-187. Available from: https://sid.ir/paper/182083/en

IEEE: Copy

HASHEM NIKOUMARAM, and Y. BADAVAR NAHANDI, “EXPLAINING AND DEVELOPING A MODEL FOR DETERMINATION AND EVALUATION OF FACTORS THAT AFFECT FINANCIAL REPORTING QUALITY CHOICE IN IRAN,” PRODUCTIVITY MANAGEMENT (BEYOND MANAGEMENT), vol. 2, no. 8, pp. 141–187, 2009, [Online]. Available: https://sid.ir/paper/182083/en

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