Yassaman Khalili Articles List

List of Articles Yassaman Khalili

Open Access Article
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1 - The Analysis of the role of Financial Reporting Readability in Improving the Market Perceptions regarding the Corporate Cash Holdings
Yassaman Khalili Abolfazl Momeni Yanesari Mehdi Safari Gerayli Abdolkhalegh Khonaka

Readability refers to the reader's success in reading and understanding a written text. Based on the extant literature, more readable financial statements due to mitigate information asymmetry between investors and corporate insiders increase investors’ monit More

Readability refers to the reader's success in reading and understanding a written text. Based on the extant literature, more readable financial statements due to mitigate information asymmetry between investors and corporate insiders increase investors’ monitoring ability thus preventing managers’ inefficient cash use. In this regard, the present study was conducted with the aim of investigating the effect of financial reporting readability on the market valuation of corporate cash holdings. to do so, a sample of 121 firms listed in Tehran Stocks Exchange during the time period 2019 – 2023 was selected and the research hypothesis was empirically tested using the multivariate linear regression analysis based on panel data technique. the research findings indicate that readability increases the market value of corporate cash holdings. In other words, investors place more value on cash held in the firms with more readable financial reports. investors place more value on cash held in the firms with more readable financial reports. Manuscript profile
Open Access Article
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2 - The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership
Yassaman Khalili Atefeh Hajiyan Berenjanstki

Managers in different companies may turn to earnings management in order to increase the amount of bonus received, to show the good status of the company and to maintain their managerial position. Earnings management in different companies done by two methods of accrual More

Managers in different companies may turn to earnings management in order to increase the amount of bonus received, to show the good status of the company and to maintain their managerial position. Earnings management in different companies done by two methods of accrual and actual earnings management, and in this research, real earnings management, which is less paid attention to in research, investigated. One of the factors that, according to theoretical principles, may affect the amount of real earnings management is the liquidity of stocks. Therefore, in this research, the relationship of stock liquidity with two criteria, Amihud and Amivest, investigated with real earnings management. The statistical population of this research is the companies listed in the Tehran Stock Exchange during the period 2016 to 2022 and the data of this research includes 1029 company-years. Multivariate regressions and panel data method used to test the hypotheses. The result of this research showed that stock liquidity has a significant effect on the amount of real earnings management in companies and institutional ownership moderates this relationship. Manuscript profile

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List of Articles Yassaman Khalili