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Paper Information

Journal:   JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING   2016 , Volume 1 , Number 1; Page(s) 21 To 25.
 
Paper: 

A STUDY OF THE IMPACT OF QUALITY OF INFORMATION DISCLOSURE ON CIRCULATING CAPITAL MANAGEMENT IN THE FIRMS LISTED IN TEHRAN STOCK EXCHAVGE MARKET

 
 
Author(s):  MORADI TAHEREH, SHAHRIARI ALI REZA*
 
* FACULTY OF ACCOUNTING AND MANAGEMENT, ALLAMEH TABATABAII UNIVERSITY
 
Abstract: 

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.

 
Keyword(s): DISCLOSURE QUALITY, CIRCULATING CAPITAL, MANAGEMENT, CIRCULATING CAPITAL, FINANCIAL RATIOS
 
 
References: 
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Citations: 
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APA: Copy

MORADI, T., & SHAHRIARI, A. (2016). A STUDY OF THE IMPACT OF QUALITY OF INFORMATION DISCLOSURE ON CIRCULATING CAPITAL MANAGEMENT IN THE FIRMS LISTED IN TEHRAN STOCK EXCHAVGE MARKET. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING, 1(1), 21-25. https://www.sid.ir/en/journal/ViewPaper.aspx?id=510623



Vancouver: Copy

MORADI TAHEREH, SHAHRIARI ALI REZA. A STUDY OF THE IMPACT OF QUALITY OF INFORMATION DISCLOSURE ON CIRCULATING CAPITAL MANAGEMENT IN THE FIRMS LISTED IN TEHRAN STOCK EXCHAVGE MARKET. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING. 2016 [cited 2021July23];1(1):21-25. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510623



IEEE: Copy

MORADI, T., SHAHRIARI, A., 2016. A STUDY OF THE IMPACT OF QUALITY OF INFORMATION DISCLOSURE ON CIRCULATING CAPITAL MANAGEMENT IN THE FIRMS LISTED IN TEHRAN STOCK EXCHAVGE MARKET. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING, [online] 1(1), pp.21-25. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510623.



 
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