THE IMPACT OF ACCOUNTING INFORMATION TRANSPARENCY ON EFFICIENCY OF INVESTMENT IN ENLISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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BADAVAR NAHANDI YOUNES; GHADERI SALAHEDIN; BEHESHTI NAHANDI REZA

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Journal: Journal of Economic Research and Policies Year:2014 | Volume:21 | Issue:68 Page(s): 65-82

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Title

THE IMPACT OF ACCOUNTING INFORMATION TRANSPARENCY ON EFFICIENCY OF INVESTMENT IN ENLISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

BADAVAR NAHANDI YOUNES | GHADERI SALAHEDIN | BEHESHTI NAHANDI REZA | Issue Writer Certificate

Keywords

THE TRANSPARENCY OF ACCOUNTING INFORMATIONQ2

INVESTMENT EFFICIENCYQ2

OVER INVESTMENTQ2

UNDER INVESTMENTQ2

Abstract

The objective of this study is to evaluate the effect of accounting information transparency on improving the INVESTMENT EFFICIENCY in the Tehran Stock Exchange. Therefore Barth Model (2009) and Richardson's Model (2006) have been used for measuring of accounting information transparency and INVESTMENT EFFICIENCY, respectively. This is an applied and causal research considering its type and method. Tehran stock exchange listed firms constitute statistical population of the research. The sample was selected using systematic exclusion sampling method and imposing conditions of the research variables to 100 firms of 16 industries during 2006-2011. Statistical technique of panel data regression has been used in order to analyze data and test the hypotheses. According to the results, the accounting information transparency does not affect the INVESTMENT EFFICIENCY. This implies that accounting information does not have active role in the distribution of information between stakeholders and their supervision in guiding resources towards investment in optimal project.

Cites

PRODUCT MARKET COMPETITION, FREE CASH FLOW, OVER INVESTMENT AND LOW INVESTMENT

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APA: Copy

BADAVAR NAHANDI, YOUNES, GHADERI, SALAHEDIN, & BEHESHTI NAHANDI, REZA. (2014). THE IMPACT OF ACCOUNTING INFORMATION TRANSPARENCY ON EFFICIENCY OF INVESTMENT IN ENLISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ECONOMIC RESEARCH AND POLICIES, 21(68), 65-82. SID. https://sid.ir/paper/89586/en

Vancouver: Copy

BADAVAR NAHANDI YOUNES, GHADERI SALAHEDIN, BEHESHTI NAHANDI REZA. THE IMPACT OF ACCOUNTING INFORMATION TRANSPARENCY ON EFFICIENCY OF INVESTMENT IN ENLISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ECONOMIC RESEARCH AND POLICIES[Internet]. 2014;21(68):65-82. Available from: https://sid.ir/paper/89586/en

IEEE: Copy

YOUNES BADAVAR NAHANDI, SALAHEDIN GHADERI, and REZA BEHESHTI NAHANDI, “THE IMPACT OF ACCOUNTING INFORMATION TRANSPARENCY ON EFFICIENCY OF INVESTMENT IN ENLISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ECONOMIC RESEARCH AND POLICIES, vol. 21, no. 68, pp. 65–82, 2014, [Online]. Available: https://sid.ir/paper/89586/en

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