The Effect of Corporate Life Cycle on Financial Reporting Quality Companies Listed in Tehran Stock Exchange
Journal Title: INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY - Year 2014, Vol 9, Issue 2
Abstract
The major purpose of the current study was to investigate the effect of corporate life cycle on financial reporting quality of companies listed in Tehran Stock Exchange. Therefore, accruals quality and volume of abnormal accruals were utilized as measures to evaluate financial reporting quality. First, the statistical population was separated into firms at growth, maturity and decline stages using variables such as sales growth, dividend per share, capital expenditure and corporate age and then the hypotheses were tested via multiple-variable regression equations and mean comparison test. Results of studying 110 firms (1320 firms-years) during the time period 2002-2013 indicated that degrees of financial reporting quality in different stages of corporate life cycle (growth, maturity and decline) have a significant difference with each other. According to results of mean comparison test, financial reporting quality is at the highest level in maturity stage and at the lowest level in growth stage.
Authors and Affiliations
Vahid Khosravi Zadband, Hamed Omrani
Keywords
Related Articles
- EP ID EP653951
- DOI 10.24297/ijmit.v9i2.666
- Views 159
- Downloads 0
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