The impact of financial crisis on financial transparency with emphasis on company size

Aref Eskandari¹ Dr Ahad Shahbazian²

1) Master of Science in Accounting, Islamic Azad University,Kaleybar Branch, Iran -
2) Assistant Professor, Department of Management and Accounting, Islamic Azad University, Kaleybar Branch, Iran -

IOI Code : AABF-AAECGB
Publication : 3rd International Conference on Applied Researches in Humanities, Economics, Management & Accounting(icrhema.com/3rd)
Abstract :
    The present study impact of financial crisis on financial transparency with emphasis on company size. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 133 companies were selected as sample and were investigated in the period of 6 years between 2017 and 2022. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that financial crisis has an adverse effect on financial transparency (volume of transactions). Also, the financial crisis has an adverse effect on financial transparency (accruals). However, company size does not affect the relationship between financial crisis and financial transparency.

Keywords : financial transparency financial crisis company size financial disclosure