Investigate the Capital Structure on the Transparency of the Financial Reporting in the Listed Companies in the Stock Exchange

Hamid Ravanpak Noodezh (), Ali Amiri () and Niloufar Ghany ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, vol. 6, issue 3, 243-254

Abstract: This research role of capital structure on the quality of the financial reporting in the companies accepted in the stock exchange has identified and evaluated. The statistics population of research, the companies accepted in the stock exchange in the Tehran and the research term from 2007 to 2013 is investigated. this study is part of empirical research in accounting and for the doing it of the research methods of causalcomparative and correlation have been used.in the research In order to analyze the data and test of the hypothesis of correlation test, the mean difference test and the regression model profit was used. By using of correlation test the person It was found which centralization ownership variables and margin profit and capital structure in the confidence level of 5 percent significant relationships with transparency financial reporting having also centralization ownership variables negative relationships with transparency financial reporting having and transparency financial reporting positive relationships with capital structure be having.

Keywords: Transparency financial reporting; ownership centralization; capital structure; profit margin (search for similar items in EconPapers)
Date: 2016
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