MULTI-CRITERIA STATISTICAL-BASED ANALYSIS ON THE EFFECT OF ACCOUNTING INFORMATION QUALITY ON EFFICIENCY OF INVESTMENT BY EMPHASIZING UPON AUDITOR SPECIALTY IN INDUSTRY IN ACCEPTED CORPORATIONS IN TEHRAN STOCK EXCHANGE

被引：0

作者：

Moradi, Majid ^{[1
]}

Jafari, Seyedeh Mahboubeh ^{[2
]}

Ehteshamnejad, Ehsan ^{[3
]}

Asaadi, Azad ^{[2
]}

机构：

[1] Molavi Inst Higher Educ, Dept Management & Accounting, Garmasr, Semnan, Iran

[2] Islamic Azad Univ, South Tehran Branch, Dept Accounting, Tehran, Iran

[3] Sci Policy Res Ctr, Tehran, Iran

来源：

INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES | 2019年 / 10卷 / 08期

关键词：

Investment allocation; Company size; Company sales; Rate of tangible assets; Quality of accounting information; Investment efficiency; SPECIALIZATION;

D O I：

10.14456/ITJEMAST.2019.105

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

The role and importance of investment in the process of economic growth and development of communities have been emphasized in most views of economic growth and development. Due to the lack of investment resources, it is necessary to identify the relative advantages of a country for optimal allocation of investment resources to stimulate economic growth, and by directing investment resources to the most productive and efficient sectors, the use of efficient restricted resources to accelerate economic growth. Considering the limited financial resources, in addition to the issue of investment development in Tehran Stock Exchange, increasing the efficiency of investment is very important issues. This study explains the effect of accounting information quality on investment efficiency, with emphasis on the role of auditor's expertise in the industry. This research has been conducted using 2014-2017 data, with a sample selected 143 companies using a systematic screening method. With regression, the analytical result indicates that the auditor's specialty in the industry has a significant and positive effect on the investment effectiveness, as well as the quality of accounting information on investment efficiency. Finally, the result of the third hypothesis test suggests that the auditor's specialty in the industry does not have a significant effect on the relationship between the quality of accounting information and investment efficiency. (C) 2019 INT TRANS J ENG MANAG SCI TECH.

引用

页数：10