The effect of investment willingness on the adoption of secure reporting systems and the quality of financial reporting

Aliasghar Mirdarvatan¹ Vahid Younesi²

1) Master of Accountancy
2) Master of Accountancy

IOI Code : XGEE-KZHKB
Publication : 2nd International Conference on Researches in Accounting, Economics, Management & Humanities(meaconf.com/2nd)
Abstract :
    This study examines the relationship between the quality of financial reporting and secure reporting systems with the willingness to invest, with the aim of more clearly identifying the role of the quality of financial reporting and secure reporting systems. The research method of this study is the analytical-descriptive approach of post-event type. The target statistical population of the research is all the companies admitted to the Tehran Stock Exchange, sampling was done by elimination method and 105 companies were selected from different industries of the Tehran Stock Exchange during the years 2011 to 2016. Regarding the desirability of the statistical pre-tests and the validity of the research variables, the results of the panel data regression study showed that: a) there is a significant relationship between the quality of financial reporting and investment willingness and b) between secure reporting systems and willingness There is a significant relationship investment

Keywords : quality of financial reporting secure reporting systems willingness to invest