1
Accounting department of Islamic Azad University, Safadasht branch
2
Assistant Professor of Accounting at Azad Safadasht University
Abstract
The quality of financial reporting is considered as an important and vital tool for companies and other stakeholders. Quality financial reporting has gained the trust of stakeholders and investors, banks, customers and other stakeholders have the ability to trust the company's financial information and performance. Trust can lead to the promotion of business and investment relationships. This helps the managers and decision makers of the company to make better decisions about the company's strategies, investments and performance. Therefore, the current research aims to evaluate the quality of financial reporting. and its impact on the commercial credit of the companies has been done. Research data from 80 companies admitted to the Tehran Stock Exchange and in the period of 1399 to 1402 have been analyzed. Data analysis is based on regression analysis and ordinary least squares. OLS) is done. The results of research variables show that increasing the quality of financial reporting increases the commercial credibility.
narimani,M. and hashemi,S. H. (2024). Evaluation of the quality of financial reporting and its impact on the commercial credit of companies (accepted in Tehran Stock Exchange). Journal of Accounting and Management Vision, 7(90), 286-296.
MLA
narimani,M. , and hashemi,S. H. . "Evaluation of the quality of financial reporting and its impact on the commercial credit of companies (accepted in Tehran Stock Exchange)", Journal of Accounting and Management Vision, 7, 90, 2024, 286-296.
HARVARD
narimani M., hashemi S. H. (2024). 'Evaluation of the quality of financial reporting and its impact on the commercial credit of companies (accepted in Tehran Stock Exchange)', Journal of Accounting and Management Vision, 7(90), pp. 286-296.
CHICAGO
M. narimani and S. H. hashemi, "Evaluation of the quality of financial reporting and its impact on the commercial credit of companies (accepted in Tehran Stock Exchange)," Journal of Accounting and Management Vision, 7 90 (2024): 286-296,
VANCOUVER
narimani M., hashemi S. H. Evaluation of the quality of financial reporting and its impact on the commercial credit of companies (accepted in Tehran Stock Exchange). Journal of Accounting and Management Vision, 2024; 7(90): 286-296.
