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Examination of Relation between Financial Reporting Quality and Proprietary Costs of the Listed Companies in Tehran Stock Exchange
| Content Provider | Semantic Scholar |
|---|---|
| Author | Kahrudi, Hassan |
| Copyright Year | 2014 |
| Abstract | The purpose of the study is to examine the association between financial reporting quality and proprietary costs in competition framework of product market. To do so, financial reporting quality has been measured using 131 listed companies in Tehran stock exchange during 2001 to 2008 and using combined regression method in terms of accruals quality. Also, there have been selected alternative variables like gross profit; capital intensity and sale growth of a company are considered for proprietary costs. The findings indicate that higher the gross profit and sale growth of a company, higher the proprietary costs would be; yet, the reported earnings would have less quality. However, there has not been found a relation between a firm’s capital intensity as an obstacle for competitors in a market and reporting quality. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.cibtech.org/sp.ed/jls/2014/04/JLS-265-S4-280-HASSAN-EXAMINATION.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
