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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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2013
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| Accès en ligne: | https://doaj.org/article/fede93536b304d0d8ae146523f7cff57 |
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