The Effect of Industry Type on the Relationship between Financial Reporting Transparency and Financial Health in Tehran Stock Exchange
Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-7-2_015
تاریخ نمایه سازی: 21 اردیبهشت 1401
Abstract:
This study aimed to evaluate the effect of industry type on the relationship between financial reporting transparency and financial health in companies listed in Tehran Stock Exchange. The statistical population included companies listed in Tehran Stock Exchange during ۲۰۰۵ to ۲۰۱۶. By systematic elimination, ۷۹ companies from ۵ industries were selected as statistical sample and were tested by composite regression of hypotheses. Results of significant coefficients test based on fitted regression equations indicated a significant positive relationship between financial reporting transparency and financial health. The moderating relationship of industry type was also confirmed on the relationship between financial reporting transparency and financial health. Hence, business continuity and profitability (financial health) will be greater by investing in companies that have greater financial reporting transparency. Thus, the relationship between financial reporting transparency and financial health is high in industries of automobile, auto part, basic metals, chemicals, cement, lime and plaster, and pharmaceuticals, respectively.
Authors
Gholamreza Taherpour
Department of Accounting, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran
Ali Khozain
Department of Accounting, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran
Arash Naderian
Department of Accounting, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran
Gemadverdi Gorganli Doji
Department of Accounting, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran
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