The information provided through the financial statements must be reliable, relevant, relevant and complete. The disclosure of financial information should take into account the needs and wishes of major investors, investment institutions, creditors and financial analysts. The purpose of this study is to investigate the effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange. The research done in terms of the type of purpose is part of applied research and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 148 companies listed on the Tehran Stock Exchange in the period 1391-1391 have been used. The results of this study show that cost stickiness has a negative and significant effect on the quality of financial disclosure of companies listed on the Tehran Stock Exchange.
khoshkar,F. , aghaei,H. and saedi,F. (2022). The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 4(54), 86-97.
MLA
khoshkar,F. , , aghaei,H. , and saedi,F. . "The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange.", Journal of Accounting and Management Vision, 4, 54, 2022, 86-97.
HARVARD
khoshkar F., aghaei H., saedi F. (2022). 'The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange.', Journal of Accounting and Management Vision, 4(54), pp. 86-97.
CHICAGO
F. khoshkar, H. aghaei and F. saedi, "The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange.," Journal of Accounting and Management Vision, 4 54 (2022): 86-97,
VANCOUVER
khoshkar F., aghaei H., saedi F. The effect of cost stickiness on the quality of financial disclosure in companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2022; 4(54): 86-97.
