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

Seyed Mozaffar Mirbargkar, Saeed shahriyari, Forough Lotfi

Resumo


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.


Palavras-chave


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

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

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Direitos autorais 2021 Revista Gestão & Tecnologia

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Esta obra está licenciada sob uma licença Creative Commons Atribuição - NãoComercial 4.0 Internacional.