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Title

COMPARING THE QUALITY OF FINANCIAL REPORTING IN COMPANIES LISTED ON TSE AND FARABOURSE

Pages

 Start Page 135 | End Page 148

Abstract

 The purpose of this study was to compare the quality of financial reporting in companies listed on TSE and Farabourse. Corporate profit before admission in the stock exchange is starting to decline. However, based on the theory of demand, after the reception and distribution of property according to the company stock, there is a greater demand for information. This will cause the quality of reporting companies on the stock exchange after the admission become better than Farabourse companies.In order to assess the quality of reporting in this study the Hoop & et al (2013) model`s is used. We use mann-Whitney test to compare the quality of corporate reporting. The results indicate that the there is no significant difference between companies listed on TSE and Farabourse companies REPORTING QUALITY, before and after the transferring.Also the results of the comparison of the REPORTING QUALITY of the companies on TSE and Farabourse with companies delisted according to article 99, indicates that there is no significant difference between these two groups of companies’ REPORTING QUALITY.

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