文章基本信息

标题：A study of the impact of collapse on financial reporting quality of listed companies: Some Iranian evidence
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作者：Ghodratallah Talebnia ; Mahdi Salehi ; Saeed Jabbarzade Kangarluei 等
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2011
卷号：5
期号：10
页码：3858-3865
DOI：10.5897/AJBM10.1014
语种：English
出版社：Academic Journals
摘要：With respect to the importance of financial reporting quality for decision-making of investors, on one hand and recent collapse of international corporations including Enron and WorldCom and the increase of financial reporting fraud that cause concerns about the quality of financial reporting and credit accounting is wasted; therefore, in this study the impact collapse on financial reporting quality of listed companies on Tehran Stock Exchange are investigated. This study sought to answer the questions whether the collapse can affect the quality of financial reporting or not? Therefore, the samples including 81 of collapsed companies (subject to Article 141 Business Law) in Tehran Stock Exchange during 10 years from 1999 to 2009 and to predict the collapse from Altman Model and to measure financial reporting quality from Barth Model are used. In addition, methods of statistic test used in this study are Logit regression model. Finally, research results indicate that collapse in three levels of latency stage, the stage of cash deficits and commercial and financial insolvency and complete collapse does not have any significant impact on the quality of financial reporting of listed collapsed companies on Tehran Stock Exchange.
关键词：Collapse; latency stage; the stage of cash deficits and commercial and financial insolvency and complete collapse; financial reporting quality