Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality
In this study, the influence of product market competition on disclosure quality of companies is investigated, regarding the aspects of strategic effect and governance effect. The data is obtained from 105 companies listed in Tehran Stock Exchange, in the years 1383- 1390. In order to test the hypot...
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Shahid Bahonar University of Kerman
2013
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oai:doaj.org-article:fb9f3379b7444c06a247c5fcce1c99672021-11-04T19:45:28ZInvestigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality2008-89142476-292X10.22103/jak.2013.603https://doaj.org/article/fb9f3379b7444c06a247c5fcce1c99672013-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_603_8f961e1cee6c2a0e33a3a013c5364ac1.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XIn this study, the influence of product market competition on disclosure quality of companies is investigated, regarding the aspects of strategic effect and governance effect. The data is obtained from 105 companies listed in Tehran Stock Exchange, in the years 1383- 1390. In order to test the hypotheses, Logistic Regression Model is applied. The results from strategic effect showed that there is a meaningful and negative relationship between Herfindohl-Hirschman index and entry costs. This shows there is meaningful and positive relationship between competition and disclosure quality. Findings from governance effect revealed that Herfindohl-Hirschman index and entry costs index have no meaningful effects on the relationship between the board of directors’ independence and the disclosure quality.Shahid Bahonar University of Kermanarticlekeywords: disclosure qualityproduct market competitionboard structurestrategic and governance effectAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 14, Pp 51-66 (2013) |
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FA |
| topic |
keywords: disclosure quality product market competition board structure strategic and governance effect Accounting. Bookkeeping HF5601-5689 |
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keywords: disclosure quality product market competition board structure strategic and governance effect Accounting. Bookkeeping HF5601-5689 Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality |
| description |
In this study, the influence of product market competition on disclosure quality of companies is investigated, regarding the aspects of strategic effect and governance effect. The data is obtained from 105 companies listed in Tehran Stock Exchange, in the years 1383- 1390. In order to test the hypotheses, Logistic Regression Model is applied.
The results from strategic effect showed that there is a meaningful and negative relationship between Herfindohl-Hirschman index and entry costs. This shows there is meaningful and positive relationship between competition and disclosure quality. Findings from governance effect revealed that Herfindohl-Hirschman index and entry costs index have no meaningful effects on the relationship between the board of directors’ independence and the disclosure quality. |
| format |
article |
| title |
Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality |
| title_short |
Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality |
| title_full |
Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality |
| title_fullStr |
Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality |
| title_full_unstemmed |
Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality |
| title_sort |
investigation on the relationship between product market competition with board structure and disclosure quality |
| publisher |
Shahid Bahonar University of Kerman |
| publishDate |
2013 |
| url |
https://doaj.org/article/fb9f3379b7444c06a247c5fcce1c9967 |
| _version_ |
1718444689429889024 |