Investigion Internal Properties in the Quality of Financial Reporting of Companies listed in Tehran Stock Exchange

Subject Areas :

Younes Nobakht ¹ , Mohammad Hasan Janani ² , MohammadReza Moazzami Goodarzi ³

1 - کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد بروجرد
2 - استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد بروجرد
3 - استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد بروجرد

Received: 2015-09-26 Accepted : 2015-09-26 Published : 2014-03-21

Keywords: Financial Leverage, Quality of financial reporting, complexity of the environment activity, Operating cycle, the investment in non-current assets,

Abstract :

The research related to domestic companies listed in Tehran stock exchange for the five internal characteristics of quality financial reporting has been investigated. Statistical community, all companies listed in Tehran stock exchange isachieved by the systematic removal of sample of 84 companies to be selected and Time periods from 1387 to 1392 is investigated. For doing this research from methods of causal - comparative advantage is solidarity. The study analyzed data from the Inter regression methods were used. Results of hypothesis testing research shows The quality financial reporting of listed companies in Tehran Stock Exchange whit size, the investment in non-current assets, complexity of the environment activity company Direct relationship and whit operating cycle Inverse relationship has been established In this study, there character between the quality of financial reporting and financial leverage has not established any relationship.