Publication
Financial reporting quality and firms' information environment: a case of Iranian firms
| dc.contributor.author | Rezaei Pitenoei, Yasser | |
| dc.contributor.author | Safari Gerayli, Mehdi | |
| dc.contributor.author | Abdollahi, Ahmad | |
| dc.date.accessioned | 2021-09-08T10:58:12Z | |
| dc.date.available | 2021-09-08T10:58:12Z | |
| dc.date.issued | 2021 | |
| dc.description.abstract | Purpose The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach In this study, composite measures were used as the proxy to measure financial reporting quality and IE. In this regard, a sample of 1,490 firm-year observations of the firms listed on the TSE during the years 2008 to 2017 and a multivariate regression model was used to examine the research hypothesis. Findings Findings indicate that financial reporting quality has a positive relationship with firms' IE. This result is robust to the alternate measure of financial reporting quality and endogeneity problem. Originality/value The present study is the first study to develop a composite measure for the firms' IE in the Iranian capital market. As a result, it not only expands the theoretical literature on the firms' IE but also helps policymakers, regulators, investors and financial reporting users make informed decisions. | |
| dc.description.version | info:eu-repo/semantics/publishedVersion | |
| dc.identifier.doi | 10.1108/IMEFM-04-2019-0146 | |
| dc.identifier.issn | 1753-8394 | |
| dc.identifier.uri | http://hdl.handle.net/10400.1/17057 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | EMERALD GROUP PUBLISHING LTD | |
| dc.subject | Financial reporting quality | |
| dc.subject | Firms' information environment (IE) | |
| dc.subject | Composite measures | |
| dc.subject.other | Business & Economics | |
| dc.title | Financial reporting quality and firms' information environment: a case of Iranian firms | |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.title | International Journal of Islamic and Middle Eastern Finance and Management | |
| person.familyName | ABDOLLAHI | |
| person.givenName | AHMAD | |
| person.identifier | https://scholar.google.com/citations?user=sPsJ390AAAAJ&hl=en | |
| person.identifier.ciencia-id | 241F-8AC7-64D7 | |
| person.identifier.orcid | 0000-0003-3387-2342 | |
| rcaap.rights | restrictedAccess | |
| rcaap.type | article | |
| relation.isAuthorOfPublication | 8818991c-27c4-4084-abcc-e259d4014906 | |
| relation.isAuthorOfPublication.latestForDiscovery | 8818991c-27c4-4084-abcc-e259d4014906 |
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