Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange

Using structural equation modeling approach, this research aims to explorethe effect of political costs on financial reporting quality. For this purpose,66 publicly-listed firms from Tehran Stock Exchange for the period 2006 to2014 were selected as the final data set. As an independent variable, the...

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Bibliographic Details
Main Authors: Gholamreza Mansourfar, Bahman Qaderi, Fatemeh Daneshyar
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2017-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_8005_c7be6fb786e86693bfeb8652a0e73ea9.pdf