The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran

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Arabi Mahdi; TAGHAVI MAHDI; ROYAEE RAMAZANALI; BANIMAHD BAHMAN

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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): 91-112

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Title

The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran

Author(s)

Arabi Mahdi | TAGHAVI MAHDI | ROYAEE RAMAZANALI | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

Earnings ManagementQ1

Firm with lossesQ1

Information content of financial statementsQ1

Political Economy TheoryQ2

Strengthening of Economic SanctionsQ1

Abstract

Economic and political structures in the capital market pressures can affect managers, auditors and investors behavior in the face of the financial reporting. One of the best examples of political and macroeconomic actions in recent years is the economic sanctions against Iran. Companies in the Tehran Stock Exchange also inevitably have been influenced by the pressures of economic sanctions against Iran. The purpose of this paper is to determine the effect of economic sanctions on the Information content of financial statements. The data has been analyzed using a sample of 165 listed firms in the Tehran Stock Exchange during from 2001 to 2014 and panel data regression models. The results show that the Information content of financial statements reduced in the period of economic sanctions. Also, reduction in the financial information content of loss-making companies and firms with high Earnings Management during the period of intensifying economic sanctions has been more than reduction in other companies.

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APA: Copy

Arabi, Mahdi, TAGHAVI, MAHDI, ROYAEE, RAMAZANALI, & BANIMAHD, BAHMAN. (2018). The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(1 ), 91-112. SID. https://sid.ir/paper/8283/en

Vancouver: Copy

Arabi Mahdi, TAGHAVI MAHDI, ROYAEE RAMAZANALI, BANIMAHD BAHMAN. The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(1 ):91-112. Available from: https://sid.ir/paper/8283/en

IEEE: Copy

Mahdi Arabi, MAHDI TAGHAVI, RAMAZANALI ROYAEE, and BAHMAN BANIMAHD, “The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 1 , pp. 91–112, 2018, [Online]. Available: https://sid.ir/paper/8283/en

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