1
M.Sc. Student, Department of Accounting, Islamic Azad University, Gachsaran Branch, Kohgiluyeh and Boyerahmad, Iran
2
Assistant Professor of Accounting, Islamic Azad University, Gachsaran Branch, Kohgiluyeh and Boyer-Ahmad, Iran
Abstract
One of the most useful criteria for evaluating performance as well as predicting the value of a company's stock is the market value added measure. Market value added is the present value of the company's past plans and profits and shows how the company has successfully used its capital, anticipated and planned for profitable opportunities, and since improving financial transparency has improved investment issues. It becomes. Therefore, the purpose of this study is to investigate whether the quality of financial reporting has an effect on the market value added of companies listed on the Tehran Stock Exchange? The statistical population of the study is all companies listed on the Tehran Stock Exchange between 1393 and 1399 and with a sample of 120 companies and multivariate linear regression, this issue was examined. The results of testing the hypotheses showed the quality of financial reporting on market value added. It has a significant and direct effect, that is, in a way, with increasing the quality of financial reporting, the added value of companies's market also increases.
shojaei,Z. and Ahmadi,M. (2022). Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 5(56), 44-57.
MLA
shojaei,Z. , and Ahmadi,M. . "Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 5, 56, 2022, 44-57.
HARVARD
shojaei Z., Ahmadi M. (2022). 'Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 5(56), pp. 44-57.
CHICAGO
Z. shojaei and M. Ahmadi, "Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 5 56 (2022): 44-57,
VANCOUVER
shojaei Z., Ahmadi M. Investigating the effect of financial reporting quality on the market value added of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2022; 5(56): 44-57.
