THE STUDY OF FINANCIAL REPORTING QUALITY ،DEBT MATURITY, AND INVESTMENT EFFICIENCY IN LISTED FIRMS AT TEHRAN STOCK EXCHANGE (TSE)

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GOUDARZI AHMAD; BABAZADEH SHIRVAN HANI

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Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:8 | Issue:27 Page(s): 105-117

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Information Journal Paper

Title

THE STUDY OF FINANCIAL REPORTING QUALITY ،DEBT MATURITY, AND INVESTMENT EFFICIENCY IN LISTED FIRMS AT TEHRAN STOCK EXCHANGE (TSE)

Author(s)

GOUDARZI AHMAD | BABAZADEH SHIRVAN HANI | Issue Writer Certificate

Keywords

INVESTMENT PERFORMANCE BASED ON NON-CURRENT ASSETSQ2

ACHIEVE THE INVESTMENT BASED ON LONG-TERM INVESTMENTSQ2

FINANCIAL REPORTING QUALITYQ1

DEBT MATURITY STRUCTUREQ2

Abstract

This study examines the relationship between FINANCIAL REPORTING QUALITY and debt maturity of investment efficiency in listed companies in Tehran Stock Exchange. The population of this study Consist of 99 companies listed in Tehran Stock Exchange which examined in the period 1385 to 1392. Two indicators used in order to measure the investment performance asnoncurent assets and changes in long -term investments, and for quality of financial reporting indicator, quality of working capital accruals are used as a substitute. For DEBT MATURITY STRUCTURE, Long-term debt to total debt ratio is considered as representative of maturity structure. The results showed a significant correlation between the quality of financial statements and performance of investment, but in Tehran Stock Exchange between debt maturity and investment efficiency is inversely related.

Cites

ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION

References

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APA: Copy

GOUDARZI, AHMAD, & BABAZADEH SHIRVAN, HANI. (2016). THE STUDY OF FINANCIAL REPORTING QUALITY ,DEBT MATURITY, AND INVESTMENT EFFICIENCY IN LISTED FIRMS AT TEHRAN STOCK EXCHANGE (TSE). MANAGEMENT ACCOUNTING, 8(27), 105-117. SID. https://sid.ir/paper/198946/en

Vancouver: Copy

GOUDARZI AHMAD, BABAZADEH SHIRVAN HANI. THE STUDY OF FINANCIAL REPORTING QUALITY ,DEBT MATURITY, AND INVESTMENT EFFICIENCY IN LISTED FIRMS AT TEHRAN STOCK EXCHANGE (TSE). MANAGEMENT ACCOUNTING[Internet]. 2016;8(27):105-117. Available from: https://sid.ir/paper/198946/en

IEEE: Copy

AHMAD GOUDARZI, and HANI BABAZADEH SHIRVAN, “THE STUDY OF FINANCIAL REPORTING QUALITY ,DEBT MATURITY, AND INVESTMENT EFFICIENCY IN LISTED FIRMS AT TEHRAN STOCK EXCHANGE (TSE),” MANAGEMENT ACCOUNTING, vol. 8, no. 27, pp. 105–117, 2016, [Online]. Available: https://sid.ir/paper/198946/en

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