Title : ( The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange )
Authors: Mahdi Salehi , Nasrin Ziba , Ali Daemi Gah ,
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Abstract
Purpose The purpose of this study 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 is employed in order to data analyzing. 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 in Iran.
Keywords
, Financial reporting quality, material-labor-overhead, cost-stickiness, administrative cost stickiness, distribution and sales cost-stickiness
@article{paperid:1070750,
author = {Salehi, Mahdi and Nasrin Ziba and Ali Daemi Gah},
title = {The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange},
journal = {International Journal of Productivity and Performance Management},
year = {2018},
volume = {67},
number = {9},
month = {November},
issn = {1741-0401},
pages = {1550--1565},
numpages = {15},
keywords = {Financial reporting quality; material-labor-overhead; cost-stickiness; administrative cost stickiness; distribution and sales cost-stickiness},
}
%0 Journal Article
%T The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange
%A Salehi, Mahdi
%A Nasrin Ziba
%A Ali Daemi Gah
%J International Journal of Productivity and Performance Management
%@ 1741-0401
%D 2018
