Examining the relation between financial reporting quality, short-term debt and investment inefficiency of the listed companies in Tehran stock exchange

Ali JAFARI, Seyyed Rasool MASOUMI, Ahmad BARGBID
1.614 412

Abstract


Abstract. This research deals with the role of financial reporting quality and debt maturity in investment efficiency. The sample includes 85 listed companies in Tehran stock exchange during 2010 to 2013 which Ordinary Least Squares is used to calculate the hypotheses. The results indicate that financial reporting quality increased investment efficiency. Furthermore, there is no significant relation among debt maturity and investment efficiency.


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