Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HASSAS YEGANEH YAHYA; TAVAKOLNIA ESMAIL

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 97-117

Download Full-Text

Persian Verion

View:

573

Download:

Cites:

Information Journal Paper

Title

Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities

Author(s)

HASSAS YEGANEH YAHYA | TAVAKOLNIA ESMAIL | Issue Writer Certificate

Keywords

Financial Reporting QualityQ1

Growth OpportunityQ2

Capital IntensityQ1

BorrowingQ2

Abstract

From the agency theory perspective, there are various control mechanisms to attenuate information asymmetries and information risk and to enable better supervision of managerial activity that mitigates the opportunistic behavior of managers, such as Financial Reporting Quality and disclosure. Several studies have analyzed some of information asymmetries and information risk attenuate effects, such as the reduction of the cost of capital and cost of debt and access to the debt market and the effect on its conditions, i. e., lower cost, higher debt maturity and lower guarantees in bank financing. This study, examines the impact of Financial Reporting Quality and growth opportunities on the Capital Intensity. The sample of this study, includes 134 companies listed in the Tehran Stock Exchange during the period 1392-1396 and for processing and testing hypotheses, panel data methodology is used. The results show that Financial Reporting Quality has negative impact on the Capital Intensity. Also, it shows that Growth Opportunity decreases negative impact of Financial Reporting Quality on Capital Intensity. Therefore designed conceptual model is confirmed.

Cites

No record.

References

No record.

Cite

APA: Copy

HASSAS YEGANEH, YAHYA, & TAVAKOLNIA, ESMAIL. (2021). Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 97-117. SID. https://sid.ir/paper/400363/en

Vancouver: Copy

HASSAS YEGANEH YAHYA, TAVAKOLNIA ESMAIL. Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):97-117. Available from: https://sid.ir/paper/400363/en

IEEE: Copy

YAHYA HASSAS YEGANEH, and ESMAIL TAVAKOLNIA, “Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 97–117, 2021, [Online]. Available: https://sid.ir/paper/400363/en

Related Journal Papers