Presenting a Model for the Role of Disclosure Quality in the Relationship between Innovation and Financial Performance
الموضوعات :
Sayed Davoud Hoseini Rad
1
(Phd. Student, Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran.)
Mostafa Ghasemi
2
(Assistant Prof., Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran.)
Abdolreza Mohseni
3
(Assistant Prof., Department of Accounting, Bushehr branch, Islamic Azad University, Bushehr, Iran.)
الکلمات المفتاحية: innovation, earnings per share, Disclosure Quality,
ملخص المقالة :
This study aims to present a model for the role of disclosure quality in the relationship between innovation and financial performance. The present study seeks to determine whether disclosure quality improve the relationship between innovation and financial performance or not? This study is a correlation study. Data is analyzed using structural equation modeling. The statistical population comprised of companies listed on the Tehran Stock Exchange. Y exerting the systematic elimination 140 companies were selected from 2015 to 2022. Result of the first hypothesis showed a significant and positive relationship between Innovation criteria and financial performance indices. This means that innovation improves financial performance. The results of the second hypothesis showed a significant and positive relationship between innovation criteria and disclosure quality indices. This means that innovation enhances the quality of disclosure. The third hypothesis's results showed a significant and positive relationship between financial performance criteria and disclosure quality indices. This means that financial performance improves disclosure quality. The results of the fourth hypothesis showed that disclosure quality indicators have a moderating role between Innovation criteria and financial performance indicators. This means that disclosure quality causes innovation to improve financial performance in the Tehran Stock Exchange and provide these companies with better disclosure quality.
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