The Effect of Disclosure Quality Rankand Proper Notifications on the Debt Capacity

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ROSTAMI VAHAB; REZAEI LEYLA

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Title

The Effect of Disclosure Quality Rankand Proper Notifications on the Debt Capacity

Author(s)

ROSTAMI VAHAB | REZAEI LEYLA | Issue Writer Certificate

Keywords

Disclosure quality rank and proper notificationsQ1

Debt CapacityQ1

Reliability and TimelinessQ1

Abstract

Purpose: Current research is willing to trace the effect of Disclosure quality rank and proper notifications on Debt Capacity of the companies. Methodology: To achieve research aim were elected 132 companies by systematic elimination pattern and wanted data for research variables along the years 2013-2017 gathered and hypothesis model was tested with the help of multiple regression analysis. In order to measure the Debt Capacity (as a dependent variable of research), the model previously developed by Frank Goyal (2009) and to assess the ranking of the disclosure quality (independent variable of the research) of the rankings declared in the "Quality ranking Disclosure and proper notification" of stock exchange organization has been used. Findings: The result of the hypothesis test showed that the ranking of disclosure and proper notifications has a positive and significant effect on the borrowing capacity of the companies. Conclusion: Companies with higher disclosure rank have higher borrowing capacity also. Contribution: Research finding, in addition to extending the theoretical foundations of past research, contains valuable concepts to managers and regulatory bodies about importance of companies' financial information disclosure quality and rank. Qualitative disclosure not only reduces investors' uncertainty but also creditors' and upon that their required return and in final lead to increasing company's borrowing capacity.

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APA: Copy

ROSTAMI, VAHAB, & REZAEI, LEYLA. (2019). The Effect of Disclosure Quality Rankand Proper Notifications on the Debt Capacity. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(1 (20) ), 107-136. SID. https://sid.ir/paper/360582/en

Vancouver: Copy

ROSTAMI VAHAB, REZAEI LEYLA. The Effect of Disclosure Quality Rankand Proper Notifications on the Debt Capacity. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2019;6(1 (20) ):107-136. Available from: https://sid.ir/paper/360582/en

IEEE: Copy

VAHAB ROSTAMI, and LEYLA REZAEI, “The Effect of Disclosure Quality Rankand Proper Notifications on the Debt Capacity,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 6, no. 1 (20) , pp. 107–136, 2019, [Online]. Available: https://sid.ir/paper/360582/en

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