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Investigate the Capital Structure on the Transparency of the Financial Reporting in the Listed Companies in the Stock Exchange

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  • Hamid Ravanpak Noodezh
  • Ali Amiri
  • Niloufar Ghany

Abstract

This research role of capital structure on the quality of the financial reporting in the companies accepted in the stock exchange has identified and evaluated. The statistics population of research, the companies accepted in the stock exchange in the Tehran and the research term from 2007 to 2013 is investigated. this study is part of empirical research in accounting and for the doing it of the research methods of causalcomparative and correlation have been used.in the research In order to analyze the data and test of the hypothesis of correlation test, the mean difference test and the regression model profit was used. By using of correlation test the person It was found which centralization ownership variables and margin profit and capital structure in the confidence level of 5 percent significant relationships with transparency financial reporting having also centralization ownership variables negative relationships with transparency financial reporting having and transparency financial reporting positive relationships with capital structure be having.

Suggested Citation

  • Hamid Ravanpak Noodezh & Ali Amiri & Niloufar Ghany, 2016. "Investigate the Capital Structure on the Transparency of the Financial Reporting in the Listed Companies in the Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 243-254, July.
    • Handle: RePEc:hur:ijaraf:v:6:y:2016:i:3:p:243-254
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    References listed on IDEAS

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    1. Cheung, Yan-Leung & Jiang, Ping & Tan, Weiqiang, 2010. "A transparency Disclosure Index measuring disclosures: Chinese listed companies," Journal of Accounting and Public Policy, Elsevier, vol. 29(3), pages 259-280, June.
    2. Ozkan, Aydin & Ozkan, Neslihan, 2004. "Corporate cash holdings: An empirical investigation of UK companies," Journal of Banking & Finance, Elsevier, vol. 28(9), pages 2103-2134, September.
    3. Jarrad Harford & Sattar A. Mansi & William F. Maxwell, 2012. "Corporate Governance and Firm Cash Holdings in the U.S," Springer Books, in: Sabri Boubaker & Bang Dang Nguyen & Duc Khuong Nguyen (ed.), Corporate Governance, edition 127, pages 107-138, Springer.
    4. Opler, Tim & Pinkowitz, Lee & Stulz, Rene & Williamson, Rohan, 1999. "The determinants and implications of corporate cash holdings," Journal of Financial Economics, Elsevier, vol. 52(1), pages 3-46, April.
    5. Subramaniam, Venkat & Tang, Tony T. & Yue, Heng & Zhou, Xin, 2011. "Firm structure and corporate cash holdings," Journal of Corporate Finance, Elsevier, vol. 17(3), pages 759-773, June.
    6. Yu, Fan, 2005. "Accounting transparency and the term structure of credit spreads," Journal of Financial Economics, Elsevier, vol. 75(1), pages 53-84, January.
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    Cited by:

    1. Icha Mustamin & Asri Usman & Amiruddin, 2019. "The Effect of Financial Leverage on Profit Management with Managerial Ownership as Moderating," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(2), pages 83-91, April.

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