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 ; Researchers ; Statistics ; Stock exchanges ; Stockholders ; Studies
• 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
  ProQuest Central