Journal of Iranian Accounting Review

Journal of Iranian Accounting Review

The Role of Accounting Procedure on Disclosure Quality and the Performance of Listed Companies in Tehran Stock Exchange

Document Type : Original Article

Authors
Mohammad Hossein Setayesh 1
Ali Asghar Dehghani Saadi 2
1 Associate Professor of Accounting, Shiraz University and IACPA, Iran
2 M.A. Student of Accounting, Shiraz University, Iran
10.22055/jiar.2016.12733
Abstract
Earlier research has shown that the choice of accounting policy (conservative or aggressive) by the chief financial officers influences financial reports and the delivery of future performance. The preparation of the financial statements is also believed to affect the reliability of accounting information conservatism ads. On the other hand, one of the factors influencing the decision-making, is preparing appropriate financial statements and increasing content quality. In this regard, the main objective of this experimental study was the role of accounting procedure on disclosurequality and the performance of listed companies in Tehran Stock Exchange is that the sample consisted of 86 companies in the 2006-2014 periods. The results of testing the first main hypothesis suggest a significant negative relationship between accounting procedures and disclosurequality there. In other words, it was found that to the extent that chief financial officers work in the direction of conservative accounting policy choices, the disclosurequality will also increase. Also, the results of the second hypothesis showed a significant relationship between the accounting procedure and financial performance.
Keywords
Conservative Accounting
Aggressive Accounting
Disclosure Quality
Financial Performance
Journal of Iranian Accounting Review
Volume 3, Issue 10
Spring 2016
Pages 41-60