Disclosure Quality and Economic Value Added
(주)코리아스칼라
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- 2016.04.02
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- 2015.06
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서지정보
ㆍ발행기관 : 한국유통과학회
ㆍ수록지정보 : The Journal of Industrial Distribution & Business / 6권 / 2호
ㆍ저자명 : SeyedJavadHabibzadehBaygi, ParisaJavadi
목차
Abstract
1. Introduction
2. Theoretical Perspectives
3. Literature Review
4. Research Hypotheses
5. Research Method
6. Empirical Analysis
6.1. Descriptive Statistics
6.2. Testing Hypotheses
6.3. Other Finding
7. Conclusions
References
영어 초록
urposeThisresearchinvestigatestheeffectofdisclosure–qualitywithtwomaincomponents,reliabilityandtimeliness,oneconomicvalueaddedinIran.
cludes170TehranStockExchangelistedcompaniesfrom2008-12.Multipleregressionanalysiswasappliedtotestthehy-pothesesandestimatesofthecoefficients.Firmsizeandreturnonassetswerethecontrolvariables.
ResultsTheresultsshowthattimelinessofinformationhas–apositiveimpactoneconomicvalueadded.Wedidnotfindanysignificantrelationshipbetweendisclosurequalityandreli-abilityofinformationandeconomicvalueadded.Theregressedmodelshowsthatthereisnosignificantassociationbetweenfirmsizeandeconomicvalueadded.Theresultsalsoshowthatthereisapositiveassociationbetweenreturnonassetsandeconomicvalueadded.
Conclusions–Theoretically,timelyinformationiseffectiveindecision-making.Thisstudyshowsthattimelinessofinformationhaspositiveeffectonthecreationofeconomicvalueadded.However,disclosurequality,reliability,andfirmsizedonotef-fectoneconomicvalueadded.Companieswithgreaterreturnonassetsproducegreatereconomicvalueadded.
참고 자료
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