This study deals with the empirical investigation of the relationship between five corporate attributes of the listed companies in Tehran Stock Exchange (TSE) and their quality of financial information reporting (QFIR). To determine the quality of financial information reporting, indexes consisting of 155 items based on the Standards of Accounting in Iran and other regulations of disclosure were employed. Using multivariate regression models, their probable relationships with company size, type of industry, type of audit firm, ownership structure and company age was investigated. The results reveal that company size and type of industry had a positive significant relationship with the quality of financial information reporting, while ownership structure had a negative relationship, and the relationship between type of audit firm and the quality of financial information reporting was not statically significant.
Sajjadi, S. H., Zarra Nezhad, M., & Jafari, A. R. (2009). The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange. Accounting and Auditing Review, 16(3), -.
MLA
Seyyed Hussein Sajjadi; Mansour Zarra Nezhad; Ali Reza Jafari. "The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange", Accounting and Auditing Review, 16, 3, 2009, -.
HARVARD
Sajjadi, S. H., Zarra Nezhad, M., Jafari, A. R. (2009). 'The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange', Accounting and Auditing Review, 16(3), pp. -.
VANCOUVER
Sajjadi, S. H., Zarra Nezhad, M., Jafari, A. R. The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange. Accounting and Auditing Review, 2009; 16(3): -.
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