Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the mediating role of financial reporting quality on the relationship between product market competition and financial analysis forecasting quality.

Document Type : Original Article

Authors
alireza eskandari
fereshteh mirzaei
rasam
Abstract
The purpose of this research is to investigate the mediating role of the quality of financial reporting on the relationship between product market competition and the quality of financial analysis forecasts in companies listed on the Tehran Stock Exchange. The statistical population of this research is from among 120 companies accepted in the Tehran Stock Exchange during the period of 2010 to 2019. In this research, the mediating role of the quality of financial reporting on the relationship between product market competition and the quality of financial analysis forecasts was investigated in the form of one hypothesis, and the impact of financial reporting quality on the quality of financial analysis forecasts was investigated in the form of another hypothesis. The results of the hypothesis test of this research showed that the quality of financial reporting has a positive and significant effect on the relationship between product market competition and the quality of financial analysis forecasting, and the results of the second hypothesis test of the research showed that there is a relationship between the quality of financial reporting and the quality of financial analysis forecasting. There is a positive and meaningful.
Keywords
Financial reporting quality
product market competition
financial analysis forecasting quality