Agency cost and value of accounting information in the competitive market

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.

ESMAEILI JAVAD; MOHAMADZADEH MOGHADAM MOHAMMAD BAGHER; alimohammadi Faranak

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 65-74

Download Full-Text

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

Persian Verion

View:

1,072

Download:

Cites:

Information Journal Paper

Title

Agency cost and value of accounting information in the competitive market

Author(s)

ESMAEILI JAVAD | MOHAMADZADEH MOGHADAM MOHAMMAD BAGHER | alimohammadi Faranak | Issue Writer Certificate

Keywords

Agency costQ2

accounting information valueQ1

product market competitionQ1

Abstract

Today's competition in the market can affect many factors in companies, because competition is an effective controlling mechanism to control the agency's problems. Therefore, the purpose of this study is to investigate the effect of the Agency cost on the value of accounting information in the competitive market. In this research, the benchmark for the measures of Agency cost includes earning management, capital structure and asset turnover ratios in the Tehran Stock Exchange. Additionally, to measure the product market competition, we used the herfindahl-hirschman Index, and for measuring accounting information, also selected a component of the financial statements, including the book value of each share and dividend payout. dividend payout are used as a benchmark for determining the benefits of each share of the entity's performance. Regression analysis is used to examine hypotheses of the study. The data set includes 90 companies accepted in Tehran Stock Exchange for the period of 2010 to 2015. The findings of this research show that, if there is a competitive market for the product, the Agency cost does not reduce the value of the accounting information.

Cites

No record.

References

No record.

Cite

APA: Copy

ESMAEILI, JAVAD, MOHAMADZADEH MOGHADAM, MOHAMMAD BAGHER, & alimohammadi, Faranak. (2019). Agency cost and value of accounting information in the competitive market. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 65-74. SID. https://sid.ir/paper/237921/en

Vancouver: Copy

ESMAEILI JAVAD, MOHAMADZADEH MOGHADAM MOHAMMAD BAGHER, alimohammadi Faranak. Agency cost and value of accounting information in the competitive market. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):65-74. Available from: https://sid.ir/paper/237921/en

IEEE: Copy

JAVAD ESMAEILI, MOHAMMAD BAGHER MOHAMADZADEH MOGHADAM, and Faranak alimohammadi, “Agency cost and value of accounting information in the competitive market,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 65–74, 2019, [Online]. Available: https://sid.ir/paper/237921/en

Related Journal Papers