THE EFFECT OF FINANCIAL REPORTING QUALITY AND DEBT MATURITY ON INVESTMENT INEFFICIENCY TYPES

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.

ELHAEI SAHAR MEHDI; ESKANDAR HODA

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

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:35 Page(s): 95-120

Download Full-Text

Persian Verion

View:

1,282

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF FINANCIAL REPORTING QUALITY AND DEBT MATURITY ON INVESTMENT INEFFICIENCY TYPES

Author(s)

ELHAEI SAHAR MEHDI | ESKANDAR HODA | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ1

DEBT MATURITYQ1

INVESTMENT EFFICIENCYQ1

UNDERINVESTMENTQ2

OVERINVESTMENTQ1

Abstract

In perspective of agency theory, the FINANCIAL REPORTING QUALITY and DEBT MATURITY can moderate information asymmetry and thus affect INVESTMENT EFFICIENCY. The study investigates the interaction of quality financial reporting and DEBT MATURITY on INVESTMENT EFFICIENCY (reducing UNDERINVESTMENT and OVERINVESTMENT) in Tehran Stock Exchange listed companies. The FINANCIAL REPORTING QUALITY has been measured through the three indexes and regression models used to examine the association. The findings suggest that FINANCIAL REPORTING QUALITY of the firms with UNDERINVESTMENT cause to increase willingness to investment and therefore improve their INVESTMENT EFFICIENCY. Less DEBT MATURITY has similar effect on theses firms. Moreover, the impact of FINANCIAL REPORTING QUALITY on reduction of UNDERINVESTMENT is strong for firms with lower DEBT MATURITY.

Cites

No record.

References

No record.

Cite

APA: Copy

ELHAEI SAHAR, MEHDI, & ESKANDAR, HODA. (2017). THE EFFECT OF FINANCIAL REPORTING QUALITY AND DEBT MATURITY ON INVESTMENT INEFFICIENCY TYPES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(35 ), 95-120. SID. https://sid.ir/paper/197940/en

Vancouver: Copy

ELHAEI SAHAR MEHDI, ESKANDAR HODA. THE EFFECT OF FINANCIAL REPORTING QUALITY AND DEBT MATURITY ON INVESTMENT INEFFICIENCY TYPES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(35 ):95-120. Available from: https://sid.ir/paper/197940/en

IEEE: Copy

MEHDI ELHAEI SAHAR, and HODA ESKANDAR, “THE EFFECT OF FINANCIAL REPORTING QUALITY AND DEBT MATURITY ON INVESTMENT INEFFICIENCY TYPES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 35 , pp. 95–120, 2017, [Online]. Available: https://sid.ir/paper/197940/en

Related Journal Papers