The impact of financial reporting quality on interaction between agency costs and speed of adjustment of stock price

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BADAVAR NAHANDI YOUNES; PAKMARAM ASGAR; ghaderi ghodrat

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Journal: Journal of Accounting Advances Year:2019 | Volume:10 | Issue:2 (75/3) Page(s): 31-62

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Information Journal Paper

Title

The impact of financial reporting quality on interaction between agency costs and speed of adjustment of stock price

Author(s)

BADAVAR NAHANDI YOUNES | PAKMARAM ASGAR | ghaderi ghodrat | Issue Writer Certificate

Keywords

Agency CostsQ2

Speed of Adjustment of Stock PriceQ2

Financial Reporting QualityQ1

Abstract

The main purpose of the present experimental study is to examine the effect of Financial Reporting Quality on the relationship between Agency Costs and the speed of adjustment of the stock price. Eight of Pantzalis and Park’ s indicators (2013) were used to measure Agency Costs. Also, the variable of the speed of adjustment stock prices measured by Hao and Muscovites method (2005). The variable of the quality of the financial reporting is measured by the two indicators of profit management, McNichols and Stoben (2008) and financial information transparency score. The statistical population of this study encompasses the companies listed on the Tehran Stock Exchange. The statistical sample of this study consists of 1089 firms listed on the Tehran Stock Exchange during 2009-2017. The research method is correlational and postoperative causality and the hypothesis testing method is correlation and regression test. The results of this study showed that Agency Costs provide a negative and significant effect on the speed of adjustment of the stock price. However, no evidence was found to indicate the role of Financial Reporting Quality adjustment in the interaction between Agency Costs and stock price adjustment speed.

Cites

Tendency to Transparency (T3) in general public hospitals’ managers

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APA: Copy

BADAVAR NAHANDI, YOUNES, PAKMARAM, ASGAR, & ghaderi, ghodrat. (2019). The impact of financial reporting quality on interaction between agency costs and speed of adjustment of stock price. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(2 (75/3) ), 31-62. SID. https://sid.ir/paper/362802/en

Vancouver: Copy

BADAVAR NAHANDI YOUNES, PAKMARAM ASGAR, ghaderi ghodrat. The impact of financial reporting quality on interaction between agency costs and speed of adjustment of stock price. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;10(2 (75/3) ):31-62. Available from: https://sid.ir/paper/362802/en

IEEE: Copy

YOUNES BADAVAR NAHANDI, ASGAR PAKMARAM, and ghodrat ghaderi, “The impact of financial reporting quality on interaction between agency costs and speed of adjustment of stock price,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 2 (75/3) , pp. 31–62, 2019, [Online]. Available: https://sid.ir/paper/362802/en

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