Relationship between Operating Cycle and Quality of Accounting Information in Tehran Stock Exchange Listed Companies
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2014, Vol 4, Issue 4
Abstract
Earnings quality in financial reporting can influence confidence of investors in financial markets. Since the information and financial reporting environment of organizations is affected by the activity type of a business unit, quality of financial reporting is somehow influenced by these specifications and different activity types of organizations. So, this research aimed to study the relationship between operating cycle and quality of accounting information. The statistical population included the companies listed on Tehran Stock Exchange from 2008 to 2012, among which 110 companies were randomly selected based on Cochran's sample size formula. The research results showed no significant relationship between operating cycle and accruals quality. Also, it was found that increase in operating cycle would result in reduced earnings quality.
Authors and Affiliations
Sara Boustani, Bahman Banimahd, Mohsen Hamidian
Keywords
Related Articles
- EP ID EP132161
- DOI 10.6007/IJARAFMS/v4-i4/1380
- Views 105
- Downloads 0
The Competitiveness of the Economy of Bosnia and Herzegovina
Monetary Policy Inclusive Growth: Empirical Evidence from Malaysia
The static growth of foreign direct investment since 2006 and current growth per capita of 3.11% in 2015 about 4.89% in 1980 spark a growing interest in the role of monetary policy. The unexplored causal relationship bet...
Determinants of Number of Bankers by Listed Nigerian Firms
Market Rewards to Earnings Smoothing: Evidence from Firms’ Valuation in Nigeria
This paper documents evidence that the Nigerian market rewards low earnings per share volatility with higher share prices. Earnings smoothing was measured by the standard deviation of earnings stream over a five year rol...
Return Analysis on Contract Option Using Long Straddle Strategy and Short Straddle Strategy with Black Scholes
Investment in the capital market never had any risk. The greater the risks level of an asset, the greater the risk of the asset, and vice versa. One of the risks is the fluctuated stock price movement. Derivatives instru...