1
Associate professor of accounting, Faculty of management, University of Tehran, Iran.
2
PhD student of accounting, Faculty of management, University of Tehran, Iran
Abstract
This paper examines the relationship between accounting disclosure and corporate future performance. To this end, 140 companies listed in Tehran Stock Exchange for the period 2008-2013 were selected as samples. Structural equation modeling was used to measure the performance measure and using confirmatory factor analysis, latent variables profitability and market-growth were measured by eight observable performance measured. In order to examine the research hypothesis, two separate models were estimated using ordinary least squares (OLS) and the only difference between models was the dependent variable. The measure of performance in the first model is profitability and in the second model is market-growth. For both models, the findings indicate a significant positive relationship between disclosure quality variable and the future performance and so the research hypothesis (Information transmission hypothesis) was confirmed.
Karami, G., & Faraji, O. (2017). Accounting disclosure and Future performance: Structural equation approach. Accounting and Auditing Research, 9(35), 71-90.
MLA
Gholamreza Karami; Omid Faraji. "Accounting disclosure and Future performance: Structural equation approach". Accounting and Auditing Research, 9, 35, 2017, 71-90.
HARVARD
Karami, G., Faraji, O. (2017). 'Accounting disclosure and Future performance: Structural equation approach', Accounting and Auditing Research, 9(35), pp. 71-90.
VANCOUVER
Karami, G., Faraji, O. Accounting disclosure and Future performance: Structural equation approach. Accounting and Auditing Research, 2017; 9(35): 71-90.
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