Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency

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Hedayatipour Marzie; NASIRZADEH FARZANEH

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Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:58 Page(s): 79-105

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Information Journal Paper

Title

Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency

Author(s)

Hedayatipour Marzie | NASIRZADEH FARZANEH | Issue Writer Certificate

Keywords

Investment efficiencyQ1

financial reporting qualityQ1

debt maturityQ1

overinvestmentQ1

underinvestmentQ2

Abstract

In this research, the effect of financial reporting quality model and timing of liabilities on Investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and Investment efficiency and inefficiency in listed companies in Tehran Stock Exchange is investigated. To test the impact of 80 companies in the years 2007 to 2017, data was analyzed using Eviews software. In this research, three distinct methods (accruals, accruals, accruals, accruals, and accruals) were used to calculate financial reporting quality and their combined method. The results indicate that financial reporting quality has a positive and significant effect on Investment efficiency. The quality of financial reporting does not affect investment and investment. Increasing the ratio of short-term debt to total debt will increase Investment efficiency. Increasing the maturity of debt has no effect on investment and more. Other research findings indicate that the maturity of a debt, whether short-term or long-term, does not affect the relationship between financial reporting quality and investment efficient.

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APA: Copy

Hedayatipour, Marzie, & NASIRZADEH, FARZANEH. (2018). Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(58 ), 79-105. SID. https://sid.ir/paper/364145/en

Vancouver: Copy

Hedayatipour Marzie, NASIRZADEH FARZANEH. Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;15(58 ):79-105. Available from: https://sid.ir/paper/364145/en

IEEE: Copy

Marzie Hedayatipour, and FARZANEH NASIRZADEH, “Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 58 , pp. 79–105, 2018, [Online]. Available: https://sid.ir/paper/364145/en

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