首页> 外文期刊>Journal of Producitivity and perfoemance management >The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange
【24h】

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

机译:德黑兰证券交易所成本粘性与财务报告质量之间的关系

获取原文
获取原文并翻译 | 示例
           

摘要

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.
机译:目的-本文的目的是研究德黑兰证券交易所上市公司的财务报告与成本粘性之间的关系。设计/方法/方法-在2010-2016年期间收集所有用于测试假设的伊朗制造业上市公司的数据,并使用R统计软件来分析数据。调查结果-该研究结果表明,行政,销售,材料,人工和间接成本与所研究公司的财务报告质量之间存在显着关系。原创性/价值-该研究着眼于在德黑兰证券交易所上市的公司的财务报告与成本粘性之间的关系,这是伊朗首次进行此类研究。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号