The Relationship between Accounting Conservatism and Quality of Financial Reporting with Firm Future Investment Efficiency and Change in Liabilities for Future
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
This study examines the relationship between conservatism accounting and financial reporting quality and efficiency of future investment and future changes in Debt Company pays. For this study, a sample of 93 companies was selected from companies listed on the Tehran Stock Exchange.In this study, the relationship between conservatism accounting and financial reporting quality and efficiency of future investments and changes in the company's future debt for the period 2010 to 2015 for research. The statistical methods used in this research are multiple regression method. The results show that the hypothesis is that the relationship between financial reporting quality and efficiency of significant future investments directly there, But the quality of financial reporting with the upcoming change in debt as there is an inverse relationship. As well as future investment performance between accounting conservatism to reverse significant relationship exists, but between accounting conservatism with upcoming changes in debt as there is a direct relationship.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:6 Issue: 24, 2018
Pages:
13 to 26
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