文章基本信息

标题：Relationship between Operating Cycle and Quality of Accounting Information in Tehran Stock Exchange Listed Companies
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作者：Bahman BANIMAHD ; Sara BOUSTANI ; Mohsen HAMIDIAN 等
期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2014
卷号：4
期号：4
页码：326-332
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Earnings quality in financial reporting can influence confidence of investors in financial markets. Since the information and financial reporting environment of organizations is affected by the activity type of a business unit, quality of financial reporting is somehow influenced by these specifications and different activity types of organizations. So, this research aimed to study the relationship between operating cycle and quality of accounting information. The statistical population included the companies listed on Tehran Stock Exchange from 2008 to 2012, among which 110 companies were randomly selected based on Cochran's sample size formula. The research results showed no significant relationship between operating cycle and accruals quality. Also, it was found that increase in operating cycle would result in reduced earnings quality.