A Study Of The Impact Of Quality Of Information Disclosure On Circulating Capital Management In The Firms Listed In Tehran Stock Exchavge Market

سال انتشار: 1395
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 493

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شناسه ملی سند علمی:

JR_JARA-1-1_003

تاریخ نمایه سازی: 12 دی 1395

چکیده مقاله:

High quality accounting information is the main pre-requisite to ensure the healthy functioning of capital market and generally economics and has the great significance for investors, firms and developers of accounting standards. Therefore, the present study investigates the impact of disclosure quality on circulating capital management in firms. For this purpose, the quality of information disclosure on liquidity ratio, activity and debt ratios, in terms of the final scores granted by stock exchange market to member firms, is tested.The study statistical community was composed of all the firms listed in Tehran Exchange Market, except for investment firms, banks and insurance companies, during 2009 to 2013. The study results which were measured using Eview Software indicated a significant relationship between the disclosure quality of data and net circulating capital, net turnover, average receivable collection period, debt ratio, debt to equity ratio and operation period. In addition, there was a significant relationship between the quality of data disclosure and current ratio, average inventory circulation period, immediate ratio and interest expense coverage ratio

کلیدواژه ها:

Disclosure Quality//Circulating Capital Management/Circulating Capital/Financial Ratios/

نویسندگان

Tahereh Moradi

Department of Accounting, University of Kermanshah, Islamic Azad University

Alireza Shahriari

Faculty Of Accounting And Management, Allameh Tabataba'i University