NDLI: A Study of the Impact of Quality of Information Disclosure on Circulating Capital Management in the Firms Listed in Tehran Stock Exchavge Market

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A Study of the Impact of Quality of Information Disclosure on Circulating Capital Management in the Firms Listed in Tehran Stock Exchavge Market

Content Provider	Semantic Scholar
Author	Tahereh, Moradi Reza, Shahriari Ali
Copyright Year	2016
Abstract	High quality accounting information is the main pre-requisite to ensure the healthy functioning of capital market and generally economics and has the great significance for investors, firms and developers of accounting standards. Therefore, the present study investigates the impact of disclosure quality on circulating capital management in firms. For this purpose, the quality of information disclosure on liquidity ratio, activity and debt ratios, in terms of the final scores granted by stock exchange market to member firms, is tested. The study statistical community was composed of all the firms listed in Tehran Exchange Market, except for investment firms, banks and insurance companies, during 2009 to 2013. The study results which were measured using Eview Software indicated a significant relationship between the disclosure quality of data and net circulating capital, net turnover, average receivable debt ratio, debt to equity ratio. In addition, there was a significant relationship between the quality of data disclosure and average inventory circulation period, immediate ratio.
Starting Page	21
Ending Page	25
Page Count	5
File Format	PDF HTM / HTML
Volume Number	1
Alternate Webpage(s)	http://www.cibtech.org/sp.ed/jls/2015/01/45-JLS-S1-58-%20(20).pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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