RELATIONSHIP-BASED ECONOMICS, POLITICAL CONNECTIONS, AND ACCRUAL QUALITY

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NIKOUMARAM HASHEM; BANIMAHD BAHMAN; RAHNAMA ROUD POSHTI FEREYDOUN; KIAEI ALI

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Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:50 Page(s): 0-0

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Title

RELATIONSHIP-BASED ECONOMICS, POLITICAL CONNECTIONS, AND ACCRUAL QUALITY

Author(s)

NIKOUMARAM HASHEM | BANIMAHD BAHMAN | RAHNAMA ROUD POSHTI FEREYDOUN | KIAEI ALI | Issue Writer Certificate

Keywords

RELATIONSHIP- BASED ECONOMICSQ2

POLITICAL CONNECTIONSQ1

POLITICAL MANAGEMENTQ2

ACCRUAL QUALITYQ2

MANAGEMENT SWITCHINGQ2

AUDITOR SWITCHINGQ2

Abstract

This study investigates the effect of POLITICAL CONNECTIONS on ACCRUAL QUALITY n the firms listed in Securities and Exchange organization of Tehran. It also examines the relation between key accounting variables of politically connected firms and ACCRUAL QUALITY. The methodology of research is correlation based on multiple regression. The results of the research for the 5-year data during the period of 1384-1388 show that political connection in sample companies lead to decrease in the ACCRUAL QUALITY, and also the results of testing the hypothesese reveal that the ACCRUAL QUALITY proxy has positive correlation with audit size, profitability index and financial leverage. In contrast it has poor correlation with the size of the politically connected firms which is not significant statistically.Also the findings of the study have not shown any significant evidences presenting the existence of significant relation among the other variables such as AUDITOR SWITCHING, MANAGEMENT SWITCHING, and sale growth with ACCRUAL QUALITY.

Cites

POLITICAL MANAGEMENT AND SHARE PRICE OF THE COMPANIES LISTED ON TEHRAN STOCK EXCHANGE: TEST OF POLITICAL ECONOMY THEORY

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APA: Copy

NIKOUMARAM, HASHEM, BANIMAHD, BAHMAN, RAHNAMA ROUD POSHTI, FEREYDOUN, & KIAEI, ALI. (2013). RELATIONSHIP-BASED ECONOMICS, POLITICAL CONNECTIONS, AND ACCRUAL QUALITY. JOURNAL OF AUDIT SCIENCE, 13(50), 0-0. SID. https://sid.ir/paper/391207/en

Vancouver: Copy

NIKOUMARAM HASHEM, BANIMAHD BAHMAN, RAHNAMA ROUD POSHTI FEREYDOUN, KIAEI ALI. RELATIONSHIP-BASED ECONOMICS, POLITICAL CONNECTIONS, AND ACCRUAL QUALITY. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(50):0-0. Available from: https://sid.ir/paper/391207/en

IEEE: Copy

HASHEM NIKOUMARAM, BAHMAN BANIMAHD, FEREYDOUN RAHNAMA ROUD POSHTI, and ALI KIAEI, “RELATIONSHIP-BASED ECONOMICS, POLITICAL CONNECTIONS, AND ACCRUAL QUALITY,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 50, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/391207/en

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