The moderating role of financial reporting quality on the relationship between working capital management and financial performance

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Assadi Gholamhossein; naderi nooreyni mehdi; Sarfaraz Mansour

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:5 | Issue:2 (17) Page(s): 131-150

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Title

The moderating role of financial reporting quality on the relationship between working capital management and financial performance

Author(s)

Assadi Gholamhossein | naderi nooreyni mehdi | Sarfaraz Mansour | Issue Writer Certificate

Keywords

Financial Reporting QualityQ2

Working Capital ManagementQ1

Financial PerformanceQ2

Cash Conversion CycleQ2

Abstract

This research aimed to investigate the moderating role of Financial Reporting Quality on the relationship between Working Capital Management and corporate Financial Performance, In other words, research seeks to answer the question “ whether increasing in the quality of financial reporting will increase the effect of Working Capital Management on Financial Performance. It is expected that the results of the research will help to understand the moderating factors of the relationship between Working Capital Management and Financial Performance. Hence, from accruals quality, Cash Conversion Cycle (CCC), return on asset (ROA) and Tobin's Q ratio was used, respectively, for measuring quality of financial reporting, as index of Working Capital Management and indexes of corporate Financial Performance. Selected sample was encompassed 113 listed companies in Tehran Stock Exchange (TSE) in the period of 2004-2017. Results of hypothesizes test showed that with prolongation of Cash Conversion Cycle, corporate Financial Performance becomes weaker. In the other words results indicated that there is significant positive relationship between Working Capital Management and corporate Financial Performance, additionally results of the estimating model of research based on Tobin's Q, as index of corporate Financial Performance, showed that Financial Reporting Quality has significant effect on relationship between Working Capital Management and Financial Performance, therefore, it can be claimed that increasing the quality of financial reporting lead to increase on the positive effect of Working Capital Management on the corporate Financial Performance.

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APA: Copy

Assadi, Gholamhossein, naderi nooreyni, mehdi, & Sarfaraz, Mansour. (2018). The moderating role of financial reporting quality on the relationship between working capital management and financial performance. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 5(2 (17) ), 131-150. SID. https://sid.ir/paper/362786/en

Vancouver: Copy

Assadi Gholamhossein, naderi nooreyni mehdi, Sarfaraz Mansour. The moderating role of financial reporting quality on the relationship between working capital management and financial performance. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;5(2 (17) ):131-150. Available from: https://sid.ir/paper/362786/en

IEEE: Copy

Gholamhossein Assadi, mehdi naderi nooreyni, and Mansour Sarfaraz, “The moderating role of financial reporting quality on the relationship between working capital management and financial performance,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 5, no. 2 (17) , pp. 131–150, 2018, [Online]. Available: https://sid.ir/paper/362786/en

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