Jamadori Gorganli Doji; Davood Taghavi; Amir Shams Koloukhi
Volume 5, Issue 8 , August 2018, , Pages 633-642
Abstract
In this study, the effect of the changes in the value of fixed assets of the firms on reporting quality, financing, and investment, as a foreign factor, was examined in 152 listed firms in Tehran Stock Exchange based on the written information in the financial reports of these firms from 2006-2016. Hypotheses ...
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In this study, the effect of the changes in the value of fixed assets of the firms on reporting quality, financing, and investment, as a foreign factor, was examined in 152 listed firms in Tehran Stock Exchange based on the written information in the financial reports of these firms from 2006-2016. Hypotheses were tested using multivariate regression through Eviews software. Results showed that changes in the value of tangible fixed assets have lower effect on the financing of the firms with high reporting quality compared to the firms with lower reporting quality; but, this was not the case about investment. Also, results showed that changes in the value of fixed assets is correlated with reporting quality. Although based on explained theories in the literature, the correlation of financial reporting quality and provision cost was confirmed, the results of this study didn’t show the effect of changes in the value of fixed tangible assets on the investment of listed firms in Tehran Stock Exchange.
Alireza Momeni; Abdolreza Mohseni; Gholamreza Pirineh
Volume 2, Issue 12 , December 2015, , Pages 1456-1471
Abstract
In this study, the impact of social transparency on the firm value of companies listed in Tehran stock exchange (TSE), based on data from 101 companies in year of 2015 is examined. To do this, one main hypothesis was specified. The statistical method used in testing hypotheses is panel data regression. ...
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In this study, the impact of social transparency on the firm value of companies listed in Tehran stock exchange (TSE), based on data from 101 companies in year of 2015 is examined. To do this, one main hypothesis was specified. The statistical method used in testing hypotheses is panel data regression. Findings show that social transparency is positively associated with firm Value. Overall, the results suggest that social transparency plays an important role in firm value. This paper will help the management to develop effective social responsibility policies required to achieve better financial performance in long-term and provide awareness for firms in the field of role of social responsibility of firms to achieve future benefits.
