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THE MEDIATING ROLE OF ACCOUNTING INFORMATION QUALITY ON THE RELATIONSHIP BETWEEN COMPARABILITY OF FINANCIAL STATEMENTS AND CASH HOLDINGS: EVIDENCE FROM SELECTED IRANIAN COMPANIES |
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| รหัสดีโอไอ | |
| Creator | Seyed Mozaffar Mirbargkar, Saeed Shahriyari, Forough Lotfi |
| Title | THE MEDIATING ROLE OF ACCOUNTING INFORMATION QUALITY ON THE RELATIONSHIP BETWEEN COMPARABILITY OF FINANCIAL STATEMENTS AND CASH HOLDINGS: EVIDENCE FROM SELECTED IRANIAN COMPANIES |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2562 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 10 |
| Journal No. | 15 |
| Page no. | 10A15H: 1-12 |
| Keyword | Financial statement comparability, Cash holdings, Accounting information quality, Accrual earnings management. |
| URL Website | http://tuengr.com/Vol10_15.html |
| Website title | ITJEMAST V10(15) 2019 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | This study investigates the mediating effect of accounting information quality on the Relationship between Financial statement comparability and cash holdings. Hence, in this paper, data from 90 non-financial firms listed on Tehran Stock Exchange (TSE) between 2013 and 2017 (450 firm-year) were evaluated by using linear regression models with panel data analysis. To test the significance of the mediating effect, the Sobel test is used. The results of the research show that financial statement comparability decreases poor accounting information, Also the results indicate that poor accounting information increases cash holdings. Moreover, by adding accounting information quality (mediating variable) to the model, there is also a significant relationship between Financial statement comparability and cash holdings which implies comparability enhances accounting information quality that indirectly and significantly decreases cash holdings. Thus the author finds a partial mediation effect of accounting information quality on mentioned relationship. |
