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Mohammad Omid Akhgar

Mohammad Omid Akhgar

Academic rank: Associate Professor
ORCID:
Education: PhD.
ScopusId: 57188834769
Faculty: Faculty of Humanities and Social Sciences
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Research

Title
Effect of Company’s size and leverage Features on the Quality of Financial Reporting of Companies Listed in Tehran Stock Exchange
Type
JournalPaper
Keywords
Quality of financial reporting, Structural features of the company, Size of the company, leverage.
Year
2014
Journal INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS
DOI
Researchers AFSHAR KARAMI ، Mohammad Omid Akhgar

Abstract

This study aimed to investigate the effects of company’s size and leverage features on the quality of financial reporting of companies listed in Tehran stock exchange. For this reason, using systematic elimination sampling method, 120 active companies in Tehran stock exchange during the period of 2003 – 2012 were selected as the sample of the study. In order to evaluate the model by panel data method, first F – test of Limer and Hausman was used to select the best model among the panel data, fixed effects and random effects. In this study the effects of two factors of company’s structural features (size of company and leverage) was investigated. The results of this study show that the variables of company size and leverage have negative and significant and positive and significant relationships with financial reporting quality, respectively.