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investigate the effect of readability financial reporting on credit with emphasis on the role of management ability in listed companies in Tehran stock exchange
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Rahman Mahdavi1   , Kabeh Azin far2 , Iman Dadashi3 , Ghodrat oal. . Barzgar4 |
1- PhD candidates of accounting, Babol Branch, Islamic Azad University, Babol, Iran
2- Assistant Professor of accounting department,Babol Branch, Islamic Azad University, Babol, Iran (Corresponding author) , azinfarbaboli@yahoo.com
3- Assistant Professor of accounting department, University of qom, qom, Iran
4- Assistant Professor of accounting department, University of Mazandaran, Babolsar, Iran |
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Abstract: (1205 Views) |
T Readability is an important tool for effective communication with company information users. Given the importance of readability reporting and financial consequences, this study aimed to investigate the effect of readability financial reporting on credit with emphasis on the role of management ability in listed companies in Tehran stock exchange. The sample consisted of all firms listed in Tehran stock exchange (tse) during the period 2009 - 2019 to test the hypothesis of research hypotheses using multivariate regression with panel data.To measure the readability of the two index FUG and the LENGTH of the text and to measure management ability, Demarjan et al. (2012) model was used. The results show that the readability of the financial report has a significant direct relationship with business credit and a significant negative relationship with cash retention. In other words, companies with more readable financial statements receive more business credit from suppliers. Additional analysis shows that management ability modulates and strengthens the positive relationship between readability and business credibility. |
Article number: 8 |
| Keywords: financial report readability, management ability, credit |
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Full-Text [PDF 828 kb]
(573 Downloads)
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Article type: Research |
Subject:
Special
Received: 2022/02/3 | Accepted: 2022/03/14 | Published: 2022/09/1
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