Papers by marzieh hedayatipour
The relationship between financial reporting quality and corporate performance in the imperfect I... more The relationship between financial reporting quality and corporate performance in the imperfect Iranian market is very important for investors, such that one of the main concerns of shareholders is to be informed about corporate performance. On the other hand, information is provided to stakeholders through financial reports and facilitates investment decisions. The aim of this study is to evaluate the effects of financial reporting quality on corporate performance in Iran where this relationship between financial reporting quality criteria and corporate performance has not been investigated yet. In order to test these relationships, 80 listed companies on the Tehran Stock Exchange during the period 2006 2014 were studied and analyzed. In this study, three separate methods (contingent income, accrual items, and accruals quality of working capital) and a composite method used to evaluate the quality of financial reporting and in order to calculate the corporate performance, we used t...
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Papers by marzieh hedayatipour