INVESTIGATING THE EFFECT OF FINANCIAL REPORTING QUALITY ON THE RELATION AMONG COLLATERAL ASSETS, FINANCING AND INVESTMENT

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AFLATOONI ABBAS

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Journal Paper

Paper Information

Journal: JOURNAL OF ASSET MANAGEMENT AND FINANCING Year:2016 | Volume:4 | Issue:3 (14) Page(s): 109-124

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Title

INVESTIGATING THE EFFECT OF FINANCIAL REPORTING QUALITY ON THE RELATION AMONG COLLATERAL ASSETS, FINANCING AND INVESTMENT

Author(s)

AFLATOONI ABBAS | Issue Writer Certificate

Keywords

COLLATERAL ASSETSQ1

FINANCINGQ2

INVESTMENTQ2

REPORTING QUALITYQ1

MORAL HAZARDQ1

Abstract

This research investigates the relation between COLLATERAL ASSETS and the firms' FINANCING and INVESTMENTs in 247 firms listed in the Tehran Stock Exchange from 2003 to 2013 and examines the effect of financial REPORTING QUALITY on this relation. Moreover, the impact of COLLATERAL ASSETS on the financial REPORTING QUALITY is taken into consideration. The results indicate that increase in COLLATERAL ASSETS increases the amount of FINANCING via debts and as a result increases firms' INVESTMENTs. Also, the increase in financial REPORTING QUALITY undermines the relation between COLLATERAL ASSETS and the amount of firms' FINANCING and INVESTMENTs. Finally, with the increase in COLLATERAL ASSETS, firms reduce their financial REPORTING QUALITY. Results are compatible with the theoretical models based on the notions of adverse selection and MORAL HAZARD.

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APA: Copy

AFLATOONI, ABBAS. (2016). INVESTIGATING THE EFFECT OF FINANCIAL REPORTING QUALITY ON THE RELATION AMONG COLLATERAL ASSETS, FINANCING AND INVESTMENT. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 4(3 (14) ), 109-124. SID. https://sid.ir/paper/245584/en

Vancouver: Copy

AFLATOONI ABBAS. INVESTIGATING THE EFFECT OF FINANCIAL REPORTING QUALITY ON THE RELATION AMONG COLLATERAL ASSETS, FINANCING AND INVESTMENT. JOURNAL OF ASSET MANAGEMENT AND FINANCING[Internet]. 2016;4(3 (14) ):109-124. Available from: https://sid.ir/paper/245584/en

IEEE: Copy

ABBAS AFLATOONI, “INVESTIGATING THE EFFECT OF FINANCIAL REPORTING QUALITY ON THE RELATION AMONG COLLATERAL ASSETS, FINANCING AND INVESTMENT,” JOURNAL OF ASSET MANAGEMENT AND FINANCING, vol. 4, no. 3 (14) , pp. 109–124, 2016, [Online]. Available: https://sid.ir/paper/245584/en

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