The Effect of Organizational Culture, Ownership Concentration, and Ownership Structure on Quality of Financial Reporting: An Empirical Study in Tehran Stock Market
Abstract
In this study the effect of organizational factors including ownership concentration, ownership structure, and organizational culture on quality of financial reporting (QFR) is examined. To test the multivariate relationships hypothesized by the research model, structural equation modeling was used. The partial- list square (PLS) method was chosen as it is more appropriate in the initial phases of developing and verifying theories. Research population consisted of 105 firms listed at the Tehran stock exchange. Results show that ownership concentration, ownership structure and organizational culture affect quality of financial reports. Among these factors, ownership concentration has an important moderating effect on relationship between ownership concentration and QFR; besides organizational structure had a positive relationship with QFR and vice versa.
حسین اعتمادی
جعفر باباجانی
عادل آذر
زهرا دیانتی دیلمی (1388). تاثیرفرهنگ سازمانی، تمرکز مالکیت و ساختار مالکیت بر کیفیت اطلاعات مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. سال چهارم (شماره 15), 59-91
(2009). The Effect of Organizational Culture, Ownership Concentration, and Ownership Structure on Quality of Financial Reporting: An Empirical Study in Tehran Stock Market. Iranian journal of management sciences, 4(Number 15), 59-91.
MLA
. "The Effect of Organizational Culture, Ownership Concentration, and Ownership Structure on Quality of Financial Reporting: An Empirical Study in Tehran Stock Market". Iranian journal of management sciences, 4, Number 15, 2009, 59-91.
HARVARD
(2009). 'The Effect of Organizational Culture, Ownership Concentration, and Ownership Structure on Quality of Financial Reporting: An Empirical Study in Tehran Stock Market', Iranian journal of management sciences, 4(Number 15), pp. 59-91.
VANCOUVER
The Effect of Organizational Culture, Ownership Concentration, and Ownership Structure on Quality of Financial Reporting: An Empirical Study in Tehran Stock Market. Iranian journal of management sciences, 2009; 4(Number 15): 59-91.
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