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The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange

Author

Listed:
  • Mahdi Salehi
  • Nasrin Ziba
  • Ali Daemi Gah

Abstract

Purpose - The purpose of this paper is to investigate the relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange. Design/methodology/approach - Data of all Iranian manufacturing listed companies gathered for testing hypotheses during 2010–2016 andRstatistical software are employed in order to analyzing data. Findings - The results of this study indicate that there is a significant relationship between administrative, sale, material, labor and overhead costs and the financial reporting qualities of the companies under study. Originality/value - The study focuses on relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange, which is the first study of its type in Iran.

Suggested Citation

  • Mahdi Salehi & Nasrin Ziba & Ali Daemi Gah, 2018. "The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 67(9), pages 1550-1565, November.
    • Handle: RePEc:eme:ijppmp:ijppm-10-2017-0255
    DOI: 10.1108/IJPPM-10-2017-0255
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    Citations

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    Cited by:

    1. Naoum, Vasilios-Christos & Ntounis, Dimitrios & Papanastasopoulos, Georgios & Vlismas, Orestes, 2023. "Asymmetric cost behavior: Theory, meta-analysis, and implications," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    2. Ibtihal A. Abed & Nazimah Hussin & Hossam Haddad & Nidal Mahmoud Al-Ramahi & Mostafa A. Ali, 2022. "The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks," Risks, MDPI, vol. 10(4), pages 1-22, April.
    3. Asaad Mohammed Ali Wahhab & Emad Hamza Abd. Alajeli & Baneen Hassoun Jawad, 2022. "The Role of Internal Audit in Analyzing and Auditing Big Data and its Impact on the Quality Financial Reports," Technium Social Sciences Journal, Technium Science, vol. 32(1), pages 669-679, June.

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