COMPARING THE QUALITY OF FINANCIAL REPORTING IN COMPANIES LISTED ON TSE AND FARABOURSE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SAEI MOHAMAD JAVAD; LARI MAHMOUD; REZAEE FARAMARZ

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2016 | Volume:9 | Issue:34 Page(s): 135-148

Download Full-Text

Persian Verion

View:

667

Download:

Cites:

Information Journal Paper

Title

COMPARING THE QUALITY OF FINANCIAL REPORTING IN COMPANIES LISTED ON TSE AND FARABOURSE

Author(s)

SAEI MOHAMAD JAVAD | LARI MAHMOUD | REZAEE FARAMARZ | Issue Writer Certificate

Keywords

CEDING COMPANIESQ3

EARNINGS QUALITYQ2

ACCRUALSQ2

REPORTING QUALITYQ2

Abstract

The purpose of this study was to compare the quality of financial reporting in companies listed on TSE and Farabourse. Corporate profit before admission in the stock exchange is starting to decline. However, based on the theory of demand, after the reception and distribution of property according to the company stock, there is a greater demand for information. This will cause the quality of reporting companies on the stock exchange after the admission become better than Farabourse companies.In order to assess the quality of reporting in this study the Hoop & et al (2013) model`s is used. We use mann-Whitney test to compare the quality of corporate reporting. The results indicate that the there is no significant difference between companies listed on TSE and Farabourse companies REPORTING QUALITY, before and after the transferring.Also the results of the comparison of the REPORTING QUALITY of the companies on TSE and Farabourse with companies delisted according to article 99, indicates that there is no significant difference between these two groups of companies’ REPORTING QUALITY.

Cites

No record.

References

No record.

Cite

APA: Copy

SAEI, MOHAMAD JAVAD, LARI, MAHMOUD, & REZAEE, FARAMARZ. (2016). COMPARING THE QUALITY OF FINANCIAL REPORTING IN COMPANIES LISTED ON TSE AND FARABOURSE. JOURNAL OF SECURITIES EXCHANGE, 9(34 ), 135-148. SID. https://sid.ir/paper/187732/en

Vancouver: Copy

SAEI MOHAMAD JAVAD, LARI MAHMOUD, REZAEE FARAMARZ. COMPARING THE QUALITY OF FINANCIAL REPORTING IN COMPANIES LISTED ON TSE AND FARABOURSE. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2016;9(34 ):135-148. Available from: https://sid.ir/paper/187732/en

IEEE: Copy

MOHAMAD JAVAD SAEI, MAHMOUD LARI, and FARAMARZ REZAEE, “COMPARING THE QUALITY OF FINANCIAL REPORTING IN COMPANIES LISTED ON TSE AND FARABOURSE,” JOURNAL OF SECURITIES EXCHANGE, vol. 9, no. 34 , pp. 135–148, 2016, [Online]. Available: https://sid.ir/paper/187732/en

Related Journal Papers