نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار علوم مالی دانشگاه ارومیه
2 کارشناسی ارشد حسابداری دانشگاه ارومیه
3 کارشناس ارشد حسابداری دانشگاه ارومیه
کلیدواژهها
عنوان مقاله English
نویسندگان English
Using structural equation modeling approach, this research aims to explore
the effect of political costs on financial reporting quality. For this purpose,
66 publicly-listed firms from Tehran Stock Exchange for the period 2006 to
2014 were selected as the final data set. As an independent variable, the
observable variables such as capital intensity, concentrate rate, tax ratio, firm
size, employee intensity, and risk were used to proxy the political cost. In
addition, quality of accruals, disclosure quality, earnings persistence, and
accuracy of financial information were used to measure financial reporting
quality which is dependent variable and growth opportunities and leverage
were considered as control variables. The results indicated that political costs
had a negative and meaningful effect on financial reporting quality.
کلیدواژهها English
| تعداد مشاهده مقاله | 1,550 |
| تعداد دریافت فایل اصل مقاله | 2,660 |
