IDEAS home Printed from https://ideas.repec.org/a/hin/jnddns/2125487.html
   My bibliography  Save this article

Presentation of Novel Multiple Regression Model for Accounting Information Quality, Corporate Investment, and Moderating Role of Ownership Structure in Companies

Author

Listed:
  • Mahsa Amiran
  • Abdorreza Asadi
  • Maryam Oladi
  • Baogui Xin

Abstract

The conflicts of interest between managers and shareholders force managers to make decisions that do not meet the interests of shareholders. One of these decisions is to invest less in the company’s operational activities. Increasing the information quality is one way to prevent that issue, allowing stakeholders to monitor investment decisions. The present study investigates the relation of accounting information quality, corporate investment, and ownership structure for Iranian firms, using panel data analysis from 2009 to 2018. We applied a multiple regression model to test the hypotheses. The results show that the quality of accounting information significantly affects the investment decision for the company’s main operations, so the first hypothesis of the research is confirmed. At the same time, there is no effect of capital structure on accounting information quality and firms’ investment decisions. Thus, the second hypothesis of the research failed to be confirmed.

Suggested Citation

  • Mahsa Amiran & Abdorreza Asadi & Maryam Oladi & Baogui Xin, 2022. "Presentation of Novel Multiple Regression Model for Accounting Information Quality, Corporate Investment, and Moderating Role of Ownership Structure in Companies," Discrete Dynamics in Nature and Society, Hindawi, vol. 2022, pages 1-10, January.
    • Handle: RePEc:hin:jnddns:2125487
    DOI: 10.1155/2022/2125487
    as

    Download full text from publisher

    File URL: http://downloads.hindawi.com/journals/ddns/2022/2125487.pdf
    Download Restriction: no
    File URL: http://downloads.hindawi.com/journals/ddns/2022/2125487.xml
    Download Restriction: no
    File URL: https://libkey.io/10.1155/2022/2125487?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lijuan Wu & Shanyue Jin, 2022. "Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective," Sustainability, MDPI, vol. 14(22), pages 1-15, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hin:jnddns:2125487. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mohamed Abdelhakeem (email available below). General contact details of provider: https://www.hindawi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.