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The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange

International journal of productivity and performance management, 2018-11, Vol.67 (9), p.1550-1565 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1741-0401 ;EISSN: 1758-6658 ;DOI: 10.1108/IJPPM-10-2017-0255

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  • Title:
    The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange
  • Author: Salehi, Mahdi ; Ziba, Nasrin ; Daemi Gah, Ali
  • Subjects: Accounting ; Annual reports ; Asymmetry ; Corporate profits ; Costs ; Decision making ; Disclosure ; Efficiency ; Financial reporting ; Financial statements ; International finance ; Investments ; Productivity ; Quality ; Research methodology ; Statistics ; Stock exchanges ; Stockholders
  • Is Part Of: International journal of productivity and performance management, 2018-11, Vol.67 (9), p.1550-1565
  • Description: Purpose The purpose of this paper is to investigate the relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange. Design/methodology/approach Data of all Iranian manufacturing listed companies gathered for testing hypotheses during 2010–2016 and R statistical software are employed in order to analyzing data. Findings The results of this study indicate that there is a significant relationship between administrative, sale, material, labor and overhead costs and the financial reporting qualities of the companies under study. Originality/value The study focuses on relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange, which is the first study of its type in Iran.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 1741-0401
    EISSN: 1758-6658
    DOI: 10.1108/IJPPM-10-2017-0255
  • Source: ProQuest One Psychology
    AUTh Library subscriptions: ProQuest Central
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