The mediating role of accounting information quality on the relationship between comparability of financial statements and cash holdings: Evidence from Selected Iranian companies

Autores/as

  • Seyed Mozaffar Mirbargkar Assistant professor in Economy, Department of management,Rasht Branch, Islamic Azad University, Rasht, Iran
  • Saeed shahriyari Faculty member of Kar Higher Education Institute, Department of Industrial Engineering, Rafsanjan, Iran
  • Forough Lotfi Phd student of financial engineering and member of Young Researchers Club, Rasht Branch, Islamic Azad University, Rasht, Iran

DOI:

https://doi.org/10.20397/2177-6652/2021.v21i2.1732

Palabras clave:

Comparability, cash holdings, accounting information quality, accrual earnings management

Resumen

This study is looking for investigating the mediating effect of accounting information quality on the Relationship between Financial statement comparability and cash holdings. Hence In this paper, data from 90 non-financial firms listed on TSE between 2013 and 2017 (450 firm-year) were evaluated by using linear regression models with panel data analysis. To test the significance of mediating effect, the Sobel test is used. The results of the research show that financial statement comparability decreases poor accounting information, Also the results indicate that poor accounting information increases cash holdings. Moreover, by adding accounting information quality (mediating variable) to the model, there is also significant relationship between Financial statement comparability and cash holdings which implies comparability enhances accounting information quality that indirectly and significantly decreases cash holdings. Thus the author finds a partial mediation effect of accounting information quality on mentioned relationship.

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Publicado

2021-07-13

Cómo citar

Mirbargkar, S. M., shahriyari, S., & Lotfi, F. (2021). The mediating role of accounting information quality on the relationship between comparability of financial statements and cash holdings: Evidence from Selected Iranian companies. Revista Gestão & Tecnologia, 21(2), 7–30. https://doi.org/10.20397/2177-6652/2021.v21i2.1732