Governance function of accounting information quality in capital investment choice

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ALIMOHAMMADI ALI MOHAMMAD; TAVANGAR AFSANEH; SHARIFI MOHAMMAD JAVAD

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 93-106

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Title

Governance function of accounting information quality in capital investment choice

Author(s)

ALIMOHAMMADI ALI MOHAMMAD | TAVANGAR AFSANEH | SHARIFI MOHAMMAD JAVAD | Issue Writer Certificate

Keywords

Accounting information qualityQ1

Capital investment choiceQ1

Governance efficiencyQ1

governance functions of accounting informationQ1

Abstract

This paper examines the relationship between Accounting information quality and Capital investment choice from the perspective of accounting information’ s governance function in Tehran STOCK Exchange during 2011-2016. In this paper the Capital investment choice is measured as the correlation of growth of operating sales between company and industry and implies that whether managers focus on core business in their capital decisions. The results show that the higher the quality of publicly listed ﬁ rms’ accounting information, the stronger that correlation, particularly when the corporate governance of the listed company is poor. The ﬁ ndings imply that Accounting information quality can thus optimize the Capital investment choice, which complements and strengthens the functioning of corporate governance. The governance function of accounting information influences Capital investment choice by decreasing information asymmetry and increasing information transparency. Hence, regulators should pay more attention to the market’ s power to supervise the behavior of listed ﬁ rms, improve the governance functions of accounting information and increase the eciency of capital allocation.

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APA: Copy

ALIMOHAMMADI, ALI MOHAMMAD, TAVANGAR, AFSANEH, & SHARIFI, MOHAMMAD JAVAD. (2019). Governance function of accounting information quality in capital investment choice. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 93-106. SID. https://sid.ir/paper/237916/en

Vancouver: Copy

ALIMOHAMMADI ALI MOHAMMAD, TAVANGAR AFSANEH, SHARIFI MOHAMMAD JAVAD. Governance function of accounting information quality in capital investment choice. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):93-106. Available from: https://sid.ir/paper/237916/en

IEEE: Copy

ALI MOHAMMAD ALIMOHAMMADI, AFSANEH TAVANGAR, and MOHAMMAD JAVAD SHARIFI, “Governance function of accounting information quality in capital investment choice,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 93–106, 2019, [Online]. Available: https://sid.ir/paper/237916/en

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