Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability
- سال انتشار: 1402
- محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 8، شماره: 29
- کد COI اختصاصی: JR_IJFMA-8-29_010
- زبان مقاله: انگلیسی
- تعداد مشاهده: 126
نویسندگان
Ph.D Student in Accounting, Accounting Group, Kashan Branch, Islamic Azad University, Kashan, Iran
Assistant Prof Accounting Group, kashan branch , islamic azad university , kashan , iran
Assistant Prof Accounting Group , kashan branch , islamic azad university , kashan , iran.
Associate Prof Accounting Group, kashan branch , islamic azad university , kashan , iran
چکیده
ABSTRACT: The most important concern of credit providers is the timely payment of obligations by clients, since most clients pay their obligations late. For this reason, they should have accurate information from their buyers. The basic question is whether the information is provided to creditors through financial reporting or through other channels of information. Thus, the aim of present study is to investigate the effect of earnings quality on trade credit considering the moderating role of accounting information comparability. To achieve this goal, the financial information of ۷۷ companies listed on the Tehran Stock Exchange from ۲۰۱۴ to ۲۰۱۹ was used. Also, to test the research hypotheses, regression models with panel data structure were used. The results showed that the earnings quality has a positive effect on trade credit. The results also indicated that by increasing the accounting information comparability, the effect of earnings quality on trade credit is intensified.کلیدواژه ها
Earnings Quality, Financing, trade credit, Comparabilityاطلاعات بیشتر در مورد COI
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