THE EFFECT OF CORPORATE ATTRIBUTES ON QUALITY OF FINANCIAL INFORMATION REPORTING OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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SAJJADI SEYED HOSSEIN; ZARRA NEZHAD M.; JAFARI A.R.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:57 Page(s): 51-68

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Title

THE EFFECT OF CORPORATE ATTRIBUTES ON QUALITY OF FINANCIAL INFORMATION REPORTING OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

SAJJADI SEYED HOSSEIN | ZARRA NEZHAD M. | JAFARI A.R. | Issue Writer Certificate

Keywords

COMPANY SIZEQ1

TYPE OF AUDIT FIRMQ2

QUALITY OF FINANCIAL INFORMATION REPORTING (QFIR)Q3

COMPANY AGEQ3

TYPE OF INDUSTRYQ2

OWNERSHIP STRUCTUREQ2

Abstract

This study deals with the empirical investigation of the relationship between five corporate attributes of the listed companies in Tehran Stock Exchange (TSE) and their quality of financial information reporting (QFIR). To determine the quality of financial information reporting, indexes consisting of 155 items based on the Standards of Accounting in Iran and other regulations of disclosure were employed. Using multivariate regression models, their probable relationships with COMPANY SIZE, TYPE OF INDUSTRY, TYPE OF AUDIT FIRM, OWNERSHIP STRUCTURE and COMPANY AGE was investigated. The results reveal that COMPANY SIZE and TYPE OF INDUSTRY had a positive significant relationship with the quality of financial information reporting, while OWNERSHIP STRUCTURE had a negative relationship, and the relationship between TYPE OF AUDIT FIRM and the quality of financial information reporting was not statically significant.

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APA: Copy

SAJJADI, SEYED HOSSEIN, ZARRA NEZHAD, M., & JAFARI, A.R.. (2009). THE EFFECT OF CORPORATE ATTRIBUTES ON QUALITY OF FINANCIAL INFORMATION REPORTING OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(57), 51-68. SID. https://sid.ir/paper/8204/en

Vancouver: Copy

SAJJADI SEYED HOSSEIN, ZARRA NEZHAD M., JAFARI A.R.. THE EFFECT OF CORPORATE ATTRIBUTES ON QUALITY OF FINANCIAL INFORMATION REPORTING OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(57):51-68. Available from: https://sid.ir/paper/8204/en

IEEE: Copy

SEYED HOSSEIN SAJJADI, M. ZARRA NEZHAD, and A.R. JAFARI, “THE EFFECT OF CORPORATE ATTRIBUTES ON QUALITY OF FINANCIAL INFORMATION REPORTING OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 57, pp. 51–68, 2009, [Online]. Available: https://sid.ir/paper/8204/en

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