Study on the Effect of REVA and RMVA on financial reporting quality in accepted companies in Tehran stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 10
Abstract
The present research evaluates the companies operation effect (emphasizing modern economic criteria ) on financial reporting . The population of this research is the accepted companies in Tehran stock exchange that using systematic omission method 102 companies of them were selected as sample . In order to investigation of correlation between aforementioned variables the regression analysis and correlation were used. Also in order to measuring normality of statistic data of research variables , Jarqu –Bera test indicate that data distribution is normal . The first hypothesis of research is that the adjusted economic added value has positive and significant effect on financial reporting. The second hypothesis of research is that adjusted market added value has positive and significant effect on financial reporting quality. Considering the obtained results of the first and second hypothesis test and correlation coefficient and significance level of statistic F in each hypothesis we can say that adjusted economic added value and adjusted market added value don't have any positive and significant effect on financial reporting quality .
Authors and Affiliations
Afshin Ahmadi Louyeh| Department of Accounting Payame Noor University. IR. of IRAN, Somayeh Hashemiyan*| Department of Accounting Payame Noor University. IR. of IRAN
Keywords
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