The relationship between the quality of financial reporting with investment efficiency and short-term debt

tayebe farokhi¹ seyed mahmood mosavi shiri² soghra karamdar mezerji³

1) Master of Accounting, PNU, Qeshm, Iran
2) Associate Professor, Accounting, PNU, Iran
3) Master of Accounting, Ferdowsi University, Mashhad, Iran

IOI Code : XYAC-ZCAGD
Publication : 3rd.International Conference on Modern Research’s in Management,Economics & Accounting(3meaconf.com)
Abstract :
    The aim of this study was to investigate the relationship between financial reporting quality and investment efficiency,over investment and under investment and short-term debt (maturities shorter) is. In order to check this, a total of 163 listed companies in Tehran Stock Exchange during the years 1392 to 1388 were studied. To measure the quality of financial reporting of the measure, discretionary accruals models developed by Kasznik (1999), based on Jones(1991). were used to demonstrate that the test results between short-term debt (maturities shorter) investment efficiency and ,over investment and under investment on Jones, no relation was found by model.

Keywords : financial reporting quality investment efficiency under investment over investment debt maturity