Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency
In this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and inefficiency in listed companies in Tehran Stock E...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2018-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_9427_bd8b05280e267b29436ed8ef1e0ac3e2.pdf |
| _version_ | 1797378299842789376 |
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| author | Marzie Hedayatipour Nassirzadeh Farzaneh |
| author_facet | Marzie Hedayatipour Nassirzadeh Farzaneh |
| author_sort | Marzie Hedayatipour |
| collection | DOAJ |
| description | In this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and inefficiency in listed companies in Tehran Stock Exchange is investigated. To testthe impact of 80 companies in the years 2007 to 2017, data was analyzed using Eviews software. In this research, three distinct methods (accruals, accruals, accruals, accruals, and accruals) were used to calculate financial reporting quality and their combined method. The results indicate that financial reporting quality has a positive and significant effect on investment efficiency. The quality of financial reporting does not affect investment and investment. Increasing the ratio of short-term debt to total debt will increase investment efficiency. Increasing the maturity of debt has no effect on investment and more. Other research findings indicate that the maturity of a debt, whether short-term or long-term, does not affect the relationship betweenfinancial reporting quality and investment efficient |
| first_indexed | 2024-03-08T20:04:49Z |
| format | Article |
| id | doaj.art-2e376aa59c514c228faee26a7892197e |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:04:49Z |
| publishDate | 2018-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-2e376aa59c514c228faee26a7892197e2023-12-23T10:37:02ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192018-06-0115587910510.22054/qjma.2018.94279427Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and InefficiencyMarzie Hedayatipour0Nassirzadeh Farzaneh1Master of Accounting, Ferdowsi University, Mashhad, IranAssociate Professor of Accounting, Ferdowsi University, Mashhad, IranIn this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and inefficiency in listed companies in Tehran Stock Exchange is investigated. To testthe impact of 80 companies in the years 2007 to 2017, data was analyzed using Eviews software. In this research, three distinct methods (accruals, accruals, accruals, accruals, and accruals) were used to calculate financial reporting quality and their combined method. The results indicate that financial reporting quality has a positive and significant effect on investment efficiency. The quality of financial reporting does not affect investment and investment. Increasing the ratio of short-term debt to total debt will increase investment efficiency. Increasing the maturity of debt has no effect on investment and more. Other research findings indicate that the maturity of a debt, whether short-term or long-term, does not affect the relationship betweenfinancial reporting quality and investment efficienthttps://qjma.atu.ac.ir/article_9427_bd8b05280e267b29436ed8ef1e0ac3e2.pdfinvestment efficiencyfinancial reporting qualitydebt maturityoverinvestmentunderinvestment |
| spellingShingle | Marzie Hedayatipour Nassirzadeh Farzaneh Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency مطالعات تجربی حسابداری مالی investment efficiency financial reporting quality debt maturity overinvestment underinvestment |
| title | Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency |
| title_full | Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency |
| title_fullStr | Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency |
| title_full_unstemmed | Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency |
| title_short | Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency |
| title_sort | investigation the relationship between financial reporting quality models debt maturity and investment efficiency and inefficiency |
| topic | investment efficiency financial reporting quality debt maturity overinvestment underinvestment |
| url | https://qjma.atu.ac.ir/article_9427_bd8b05280e267b29436ed8ef1e0ac3e2.pdf |
| work_keys_str_mv | AT marziehedayatipour investigationtherelationshipbetweenfinancialreportingqualitymodelsdebtmaturityandinvestmentefficiencyandinefficiency AT nassirzadehfarzaneh investigationtherelationshipbetweenfinancialreportingqualitymodelsdebtmaturityandinvestmentefficiencyandinefficiency |