TITLE

Financial Reporting Quality and Investment Efficiency of Iran

AUTHOR(S)
Gilaninia, Shahram; Goudarzvand Chegini, Mehrdad; Mohammad Mohtasham, Esmaeil
PUB. DATE
November 2012
SOURCE
Interdisciplinary Journal of Contemporary Research in Business;Nov2012, Vol. 4 Issue 7, p218
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The basic objectives of this research find a significant relationship between financial reporting quality and investment efficiency in a sample of companies. This study is applicable and practical that for confirm or reject the hypotheses has been used historical data and statistical methods. To examine the research questions formulated two hypotheses and from statistical method of regression panel data have been used to reject or confirm them. The statistical population of this study is companies listed in Tehran Stock Exchange that the numbers of 79 companies have been selected and studied during the years 2005-2010. Result of First hypothesis show that in Tehran Stock Exchange, Financial reporting quality doesn't have relationship with over-investment but the second hypothesis indicate that despite there is negative relationship between quality of financial reporting and under-investment, this relationship according to amount of determine coefficient is little and insignificant.
ACCESSION #
85817965

 

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