Article2018

The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange

Mahdi Salehi · Nasrin Ziba · Ali Daemi Gah

37 citations0/0 files storedInternational Journal of Productivity and Performance Management

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Purpose The purpose of this paper is to investigate the relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange. Design/methodology/approach Data of all Iranian manufacturing listed companies gathered for testing hypotheses during 2010–2016 and R statistical software are employed in order to analyzing data. Findings The results of this study indicate that there is a significant relationship between administrative, sale, material, labor and overhead costs and the financial reporting qualities of the companies under study. Originality/value The study focuses on relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange, which is the first study of its type in Iran.

Citations in this library

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1986Equilibrium Unemployment as a Worker Discipline Device 2009How does financial reporting quality relate to investment efficiency?2014A review of archival auditing research 2007Accounting Information, Disclosure, and the Cost of Capital 2004Costs of Equity and Earnings Attributes 2001Financial accounting information and corporate governance 2003Are Selling, General, and Administrative Costs “Sticky”?

Cited by

2022The Impact of Islamic Banking Corporate Governance on Green Banking 2020THE INFLUENCE OF CORPORATE FINANCIALIZATION ON ASYMMETRIC COST BEHAVIOR: WEAKENING OR WORSENING 2021FINANCING CONSTRAINTS, INTERNAL CONTROL QUALITY AND COST STICKINESS 2023Asymmetric cost behavior: Theory, meta-analysis, and implications

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