The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit

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AFLATOONI ABBAS; Nemati Marzieh

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Journal Paper

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:1 Page(s): 1-20

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Title

The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit

Author(s)

AFLATOONI ABBAS | Nemati Marzieh | Issue Writer Certificate

Keywords

Commercial creditQ1

Disclosure qualityQ2

Financial reporting qualityQ1

Instrumental variablesQ1

Two-stage least squaresQ1

Abstract

One way to increase business credit is to reduce the information asymmetry between buyer and seller. By increasing the Financial reporting quality and Disclosure quality, buyers can provide more information to their vendors on their financial position and performance, reduce the existing information asymmetry and thereby increase the received credit from sellers. This research investigates the relationship between Financial reporting quality and Disclosure quality with Commercial credit in 146 firms listed in the Tehran Stock Exchange during 2004-2016. Because the Financial reporting quality and the Disclosure quality are endogenous variables, to hypotheses testing, this paper uses the instrumental variable approach along with two stage least squares estimator (2SLS) and compares these results with the results of ordinary least squares estimator (OLS). The results of 2SLS approach show that the increase in Financial reporting quality and Disclosure quality increases the amount of Commercial credit. However, the results of OLS approach show that Disclosure quality (and not Financial reporting quality) has a significant positive effect on Commercial credit.

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APA: Copy

AFLATOONI, ABBAS, & Nemati, Marzieh. (2018). The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(1 ), 1-20. SID. https://sid.ir/paper/8282/en

Vancouver: Copy

AFLATOONI ABBAS, Nemati Marzieh. The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(1 ):1-20. Available from: https://sid.ir/paper/8282/en

IEEE: Copy

ABBAS AFLATOONI, and Marzieh Nemati, “The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 1 , pp. 1–20, 2018, [Online]. Available: https://sid.ir/paper/8282/en

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