The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange

objectives on the relationship between financial reporting quality (FRQ) and investment efficiency. In the previous studies, it is shown that high quality financial reporting could have important economic impacts, such as increasing investment efficiency. In this study, discretionary accruals, discr...

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Autores principales:	Gholamreza Soleimany Amiri, Zahra Farshi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	financial reporting quality over investment under investment bank financing tax incentives Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/fede93536b304d0d8ae146523f7cff57
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spelling	oai:doaj.org-article:fede93536b304d0d8ae146523f7cff572021-11-04T19:43:22ZThe Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2013.504https://doaj.org/article/fede93536b304d0d8ae146523f7cff572013-02-01T00:00:00Zhttps://jak.uk.ac.ir/article_504_4341101a981bf9c78871f97014bc3403.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292Xobjectives on the relationship between financial reporting quality (FRQ) and investment efficiency. In the previous studies, it is shown that high quality financial reporting could have important economic impacts, such as increasing investment efficiency. In this study, discretionary accruals, discretionary revenues, and accruals quality, and also the average of these proxies are used to measure the financial reporting quality. Also deviation from the expected investment is regarded as proxies for investment inefficiency. The statistical population in the study is 134 listed companies in Tehran stock Exchange (TSE) in 2003-2009. The results show that there is a negative relationship between the financial reporting quality and under-/over-investment. Also there is a negative relationship between FRQ-bank financing and under-/over-investment. In times of tax pressure, there is a positive relationship between FRQ-Tax and under-/over-investment. In this situation, thus, the financial reporting quality could not result in increase in investment efficiency.Gholamreza Soleimany AmiriZahra FarshiShahid Bahonar University of Kermanarticlefinancial reporting qualityover investmentunder investmentbank financingtax incentivesAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 11, Pp 57-83 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	financial reporting quality over investment under investment bank financing tax incentives Accounting. Bookkeeping HF5601-5689
spellingShingle	financial reporting quality over investment under investment bank financing tax incentives Accounting. Bookkeeping HF5601-5689 Gholamreza Soleimany Amiri Zahra Farshi The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
description	objectives on the relationship between financial reporting quality (FRQ) and investment efficiency. In the previous studies, it is shown that high quality financial reporting could have important economic impacts, such as increasing investment efficiency. In this study, discretionary accruals, discretionary revenues, and accruals quality, and also the average of these proxies are used to measure the financial reporting quality. Also deviation from the expected investment is regarded as proxies for investment inefficiency. The statistical population in the study is 134 listed companies in Tehran stock Exchange (TSE) in 2003-2009. The results show that there is a negative relationship between the financial reporting quality and under-/over-investment. Also there is a negative relationship between FRQ-bank financing and under-/over-investment. In times of tax pressure, there is a positive relationship between FRQ-Tax and under-/over-investment. In this situation, thus, the financial reporting quality could not result in increase in investment efficiency.
format	article
author	Gholamreza Soleimany Amiri Zahra Farshi
author_facet	Gholamreza Soleimany Amiri Zahra Farshi
author_sort	Gholamreza Soleimany Amiri
title	The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
title_short	The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
title_full	The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
title_fullStr	The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
title_full_unstemmed	The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
title_sort	effect of bank financing and tax objectives on relationship between financial reporting quality and investment efficiency in companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/fede93536b304d0d8ae146523f7cff57
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The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange

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