INVESTIGATING THE EFFECT OF DISCLOSURE QUALITY AND ACCRUALS QUALITY ON CAPITAL STRUCTURE ADJUSTMENT SPEED

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AFLATOONI ABBAS; NIKBAKHT ZAHRA

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:4 | Issue:4 (15) Page(s): 85-100

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Title

INVESTIGATING THE EFFECT OF DISCLOSURE QUALITY AND ACCRUALS QUALITY ON CAPITAL STRUCTURE ADJUSTMENT SPEED

Author(s)

AFLATOONI ABBAS | NIKBAKHT ZAHRA | Issue Writer Certificate

Keywords

CAPITAL STRUCTURE ADJUSTMENT SPEEDQ1

DISCLOSURE QUALITYQ1

ACCRUALS QUALITYQ2

BOOK LEVERAGEQ2

MARKET LEVERAGEQ1

Abstract

Based on the dynamic trade- off theory, firms have a target (or optimal) capital structure that can vary over time and the firms tend to close their actual capital structure to the target capital structure. The speed at which the actual capital structure of a firm close to target capital structure (or CAPITAL STRUCTURE ADJUSTMENT SPEED) depends on different internal and external factors. Using dynamic panel data approach by generalized method of moments estimator (GMM), this research has investigated the effect of DISCLOSURE QUALITY and ACCRUALS QUALITY on the CAPITAL STRUCTURE ADJUSTMENT SPEED of 108 firms listed in Tehran Stock Exchange during 2004 to 2015. To this end, the BOOK LEVERAGE and the MARKET LEVERAGE is used as measures of capital structure. The research results show that the increase in DISCLOSURE QUALITY increases the CAPITAL STRUCTURE ADJUSTMENT SPEED, significantly. However, the results indicate that the increase in ACCRUALS QUALITY does not have a significant effect on the CAPITAL STRUCTURE ADJUSTMENT SPEED.

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APA: Copy

AFLATOONI, ABBAS, & NIKBAKHT, ZAHRA. (2018). INVESTIGATING THE EFFECT OF DISCLOSURE QUALITY AND ACCRUALS QUALITY ON CAPITAL STRUCTURE ADJUSTMENT SPEED. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(4 (15) ), 85-100. SID. https://sid.ir/paper/252290/en

Vancouver: Copy

AFLATOONI ABBAS, NIKBAKHT ZAHRA. INVESTIGATING THE EFFECT OF DISCLOSURE QUALITY AND ACCRUALS QUALITY ON CAPITAL STRUCTURE ADJUSTMENT SPEED. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;4(4 (15) ):85-100. Available from: https://sid.ir/paper/252290/en

IEEE: Copy

ABBAS AFLATOONI, and ZAHRA NIKBAKHT, “INVESTIGATING THE EFFECT OF DISCLOSURE QUALITY AND ACCRUALS QUALITY ON CAPITAL STRUCTURE ADJUSTMENT SPEED,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 4 (15) , pp. 85–100, 2018, [Online]. Available: https://sid.ir/paper/252290/en

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