نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری دانشگاه کردستان
2 کارشناسارشد حسابداری، دانشگاه آزاد اسلامی واحد سنندج
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The main goal of this research is to study the effect of firm characteristics on financial reporting quality of companies listed in Tehran stock exchange. The 120 active companies in Tehran stock exchange from 1382 to 1391 were selected as samples of the study, using a systematic deletion sampling model. Variable relations were studied by Pierson regression coefficient. For the model estimation from the panel data, first we used Lamer and Hussmann F- test in order to choose the best model among breadboard data, fixed effects and random effects. In this study, the effects of seven factors in 3 formats, structural (firm size and leverage) monitoring (Board composition and institutional shareholding) and performance (Profitability, Liquidity and firm growth) were studied. The results of this study indicated that firm size, profitability, liquidity and firm growth have positive and significant associations with financial reporting quality and leverage, and Board composition variables have negative and significant associations with financial reporting quality. The remaining variable, institutional hareholding, showed no significant association with the dependent variable of the study.
کلیدواژهها [English]
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