Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value

Since investors react to delay in presentation of financial statements by firms, and this leads to reconsidering their investment locations, this study concentrated on empirical investigation of the role of mediator of abnormal audit report delay in explaining the relationship between earnings quali...

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Autores principales:	GholamHossein Mahdavi, AliAsghar DehghaniSaadi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	earning quality abnormal audit delay firm value pls Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/6d09f9278b9b4b6397ce1b071032c5b9
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spelling	oai:doaj.org-article:6d09f9278b9b4b6397ce1b071032c5b92021-11-04T19:51:55ZRole of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value2008-89142476-292X10.22103/jak.2016.1534https://doaj.org/article/6d09f9278b9b4b6397ce1b071032c5b92016-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1534_5694527ae4873a992e9231964f3f3ae7.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XSince investors react to delay in presentation of financial statements by firms, and this leads to reconsidering their investment locations, this study concentrated on empirical investigation of the role of mediator of abnormal audit report delay in explaining the relationship between earnings quality and firm value. In this study a sample of 98 companies listed in the Tehran Stock Exchange, in the period 2004-2014, was selected.This study is an applied research and uses the structural equation model to test the hypotheses. The results, after passing tests, suggested that there is significant negative relationship between earnings quality and abnormal audit report delay. Also, the results indicated that there is significant negative relationship between abnormal audit report delay and firm value. Additionally, the role of mediator of abnormal audit report delay was confirmed in explaining the relationship between earnings quality and firm value. Therefore, it could be concluded that poor quality of earnings leads to increase in audit report delay, and this leads to a negative adjustment (decrease) in firm value by investors.GholamHossein MahdaviAliAsghar DehghaniSaadiShahid Bahonar University of Kermanarticleearning qualityabnormal audit delayfirm valueplsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 26, Pp 107-130 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	earning quality abnormal audit delay firm value pls Accounting. Bookkeeping HF5601-5689
spellingShingle	earning quality abnormal audit delay firm value pls Accounting. Bookkeeping HF5601-5689 GholamHossein Mahdavi AliAsghar DehghaniSaadi Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value
description	Since investors react to delay in presentation of financial statements by firms, and this leads to reconsidering their investment locations, this study concentrated on empirical investigation of the role of mediator of abnormal audit report delay in explaining the relationship between earnings quality and firm value. In this study a sample of 98 companies listed in the Tehran Stock Exchange, in the period 2004-2014, was selected.This study is an applied research and uses the structural equation model to test the hypotheses. The results, after passing tests, suggested that there is significant negative relationship between earnings quality and abnormal audit report delay. Also, the results indicated that there is significant negative relationship between abnormal audit report delay and firm value. Additionally, the role of mediator of abnormal audit report delay was confirmed in explaining the relationship between earnings quality and firm value. Therefore, it could be concluded that poor quality of earnings leads to increase in audit report delay, and this leads to a negative adjustment (decrease) in firm value by investors.
format	article
author	GholamHossein Mahdavi AliAsghar DehghaniSaadi
author_facet	GholamHossein Mahdavi AliAsghar DehghaniSaadi
author_sort	GholamHossein Mahdavi
title	Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value
title_short	Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value
title_full	Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value
title_fullStr	Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value
title_full_unstemmed	Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value
title_sort	role of mediator of abnormal audit report delay in explaining relationship between earnings quality and firm value
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/6d09f9278b9b4b6397ce1b071032c5b9
work_keys_str_mv	AT gholamhosseinmahdavi roleofmediatorofabnormalauditreportdelayinexplainingrelationshipbetweenearningsqualityandfirmvalue AT aliasghardehghanisaadi roleofmediatorofabnormalauditreportdelayinexplainingrelationshipbetweenearningsqualityandfirmvalue
_version_	1718444596449509376

Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value

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