A study on the Relationship between Fraud in Financial Reporting and Liquidity in Firms
سال انتشار: 1394
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 232
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شناسه ملی سند علمی:
JR_AJAER-5-2_001
تاریخ نمایه سازی: 29 اسفند 1398
چکیده مقاله:
The main objective of this study is to investigate the relationship between fraud in the financial reporting and liquidity of firms listed on the Stock Exchange in Tehran. For this purpose, a sample, consisting of 85 firms listed in Tehran Stock Exchange in the 5-year period from 2010 to 2014, has been studied. To verify the hypotheses, multiple regression analysis is used. The results of the hypotheses testing indicate that there is no significant relationship between fraudulent financial reporting and liquidity (including the volume and value of transactions) in the surveyed firms. However, there is a significant negative correlation between fraud in financial reporting and liquidity (including stock turnover and the number of trading days) in the surveyed firms.
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نویسندگان
Elham Azin
Master of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Zekvan Imani
Faculty member, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Ali Homayoon
Faculty member, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran