چکیده:
Timeliness of financial reporting is one of the important factors in the quality of firms' financial information, since such are porting can lead to efficient utilization of information for users. Providing more timely information may reduce information asymmetry between acompany and its stockholders. Information asymmetry causes costs of financing from company’s owned sources and from the other sources to be different. This makes financing from the other sources
difficult. This study aimed at examining the impacts of financial reporting frequency on information asymmetry and on cost of equity. To measure information asymmetry and cost of equity, the range of bid-ask spread of daily treading, and the ratio of earnings to price were used, respectively. In this study, the data consisted of 71 companies listed in the Tehran Stock Exchange in the period 2006 to 2011, and data analysis and test of hypothesis were carried out by ordinary least squares method. Results showed that there are significant negative relationships between financial reporting frequency, and the variables of information asymmetry and cost of equity. That is, in the years as financial reporting frequency increased, information asymmetry and cost of equity decreased.
خلاصه ماشینی:
"ir)Submitted: 26 July 2014 Accepted: 22 August 2015 Kamran Pakizeh (Ph. D) 1 Mohammadreze Heidari 2 ( Mehdi Bashiri Joibari 3 (( Abstract This study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks.
com)Submitted: 6 July 2014 Accepted: 10 October 2015 Financial Slack Farzaneh Nassirzadeh (Ph. D) 1 Mahdi Salehi (Ph. D) 2 ( Behzad Beigi 3 (( Abstract The purpose of this study is to examine the effects of characteristics of board of directors, including structure and process characteristics, on financial slack, regarding a sample of158 companies from Tehran Stock Exchange in the period 2003 to 2011.
com)Submitted: 16 September 2014 Accepted: 22 August 2015 xplanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach Mehdi Heydari (Ph. D) 1 Bahman Qaderi 2 ( Mehdi Kafami 3 (( Abstract Intellectual capital as an intangible asset produced within a company could be regarded as a strategic asset that enables the company to create competitive advantage and superior financial performance.
In this study, a sample of 257 companies listed in the Tehran Stock Exchange in a period of11 years from 2002 to 2012 was selected to assess the expected effects of working capital and financial flexibility on competitive ability of the firms.
Also, the results showed that there are not significant relationships between the three variables of inventory turnover period, current ratio, and quick ratio, and the (Assistant Professor of Accounting, Esfahan University, Esfahan, Iran."