Investigating the relationship between the quality of financial reporting and investment efficiency based on the cash flow management perspective

Document Type : Original Article

Authors

1 assistance professor of Islamic financial management, management faculty, imam Hussein university, Tehran, Iran.

2 Islamic financial management, management faculty, imam hossein comprehensive university.

3 accounting department, management and accounting faculty, Imam Khomeini International University, Qazvin, Iran.

Abstract

In developing countries that are facing many threats, it is of great importance to adopt appropriate solutions for better use of God-given resources and resources to solve economic problems. In this regard, one of the important solutions is the expansion and development of investment, considering the limited resources, in addition to the issue of investment development, increasing the efficiency of investment is one of the most important issues. The purpose of this research is to investigate the relationship between the quality of financial reporting and investment efficiency based on the cash flow management perspective, based on the data collected from 102 companies admitted to the Tehran Stock Exchange between 2015 and 2019, which were tested using mixed regression analysis. . The results of the test indicated that there is a significant and direct relationship between the quality of financial reporting and the investment efficiency of companies listed on the Tehran Stock Exchange, and free cash flow reduces the increasing effect of the quality of financial reporting on investment efficiency.
Scientific journal of motaher auditing studies
Volume 1, Issue 1 - Serial Number 1
spring 2023
August 2023
Pages 89-110

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