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Financial reporting quality and firms’ information environment: a case of Iranian firms

Author

Listed:
  • Yasser Rezaei Pitenoei
  • Mehdi Safari Gerayli
  • Ahmad Abdollahi

Abstract

Purpose - The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach - In this study, composite measures were used as the proxy to measure financial reporting quality and IE. In this regard, a sample of 1,490 firm-year observations of the firms listed on the TSE during the years 2008 to 2017 and a multivariate regression model was used to examine the research hypothesis. Findings - Findings indicate that financial reporting quality has a positive relationship with firms’ IE. This result is robust to the alternate measure of financial reporting quality and endogeneity problem. Originality/value - The present study is the first study to develop a composite measure for the firms’ IE in the Iranian capital market. As a result, it not only expands the theoretical literature on the firms’ IE but also helps policymakers, regulators, investors and financial reporting users make informed decisions.

Suggested Citation

  • Yasser Rezaei Pitenoei & Mehdi Safari Gerayli & Ahmad Abdollahi, 2021. "Financial reporting quality and firms’ information environment: a case of Iranian firms," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, vol. 14(3), pages 541-560, January.
    • Handle: RePEc:eme:imefmp:imefm-04-2019-0146
    DOI: 10.1108/IMEFM-04-2019-0146
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