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The effect of mandatory audit firm rotation on earnings management and audit fees : evidence from Iran
Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-20
The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003-2012;...
Persistent link: https://www.econbiz.de/10013161681
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The impact of firm risk and the COVID-19 crisis on working capital management strategies : evidence from a market affected by economic uncertainty
Tarighi, Hossein; Zimon, Grzegorz; Sheikh, Mohammad Javad; … - In: Risks : open access journal 12 (2024) 4, pp. 1-33
The present study aims to investigate the impact of the COVID-19 crisis and firm risk on working capital management policies among manufacturing firms listed on the Tehran Stock Exchange (TSE). The study sample consists of 1200 observations and 200 companies listed on the TSE over a six-year...
Persistent link: https://www.econbiz.de/10014636375
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How do financial distress risk and related party transactions affect financial reporting quality? : empirical evidence from Iran
Tarighi, Hossein; Hosseiny, Zeynab Nourbakhsh; … - In: Risks : open access journal 10 (2022) 3, pp. 1-23
The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method is employed to test the hypotheses; moreover,...
Persistent link: https://www.econbiz.de/10013093083
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How do financial distress risk and related party transactions affect financial reporting quality? Empirical evidence from Iran
Tarighi, Hossein; Hosseiny, Zeynab Nourbakhsh; … - In: Risks 10 (2022) 3, pp. 1-23
The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method is employed to test the hypotheses; moreover,...
Persistent link: https://www.econbiz.de/10013200936
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The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran
Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of Risk and Financial Management 15 (2022) 3, pp. 1-20
The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003-2012;...
Persistent link: https://www.econbiz.de/10013201405