Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency

Hedayatipour, Marzie; Farzaneh, Nassirzadeh

doi:10.22054/qjma.2018.9427

Document Type : Research Paper

Authors

¹ Master of Accounting, Ferdowsi University, Mashhad, Iran

² Associate Professor of Accounting, Ferdowsi University, Mashhad, Iran

https://doi.org/10.22054/qjma.2018.9427

Abstract

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 test
the 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 between
financial reporting quality and investment efficient

Keywords

References

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Empirical Studies in Financial Accounting

Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency

References

References

Volume 15, Issue 58 - Serial Number 58
July 2018
Pages 79-105

Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency

References

References

Volume 15, Issue 58 - Serial Number 58July 2018Pages 79-105

Volume 15, Issue 58 - Serial Number 58
July 2018
Pages 79-105