Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
The relationship between knowledge-based economy and fraudulent financial reporting
This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting.
The study is descriptive-correlation based on published information from enlisted firms on the Tehran Stock Exchange during 2013–2019 with a sample of 178 firms (1,246 observations). The method used for hypothesis testing is linear regression using the panel data.
The results show that a knowledge-based economy is associated negatively and significantly with financial reporting. Moreover, robust testing has also examined the hypotheses (including fixed effects, OLS and t + 1) that confirmed the study’s preliminary results.
As the study was carried out in the emergent financial markets, like Iran, to figure out the relationship between knowledge-based economy and financial reporting, it can provide helpful information for the practitioners in this field.
The relationship between knowledge-based economy and fraudulent financial reporting
This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting.
The study is descriptive-correlation based on published information from enlisted firms on the Tehran Stock Exchange during 2013–2019 with a sample of 178 firms (1,246 observations). The method used for hypothesis testing is linear regression using the panel data.
The results show that a knowledge-based economy is associated negatively and significantly with financial reporting. Moreover, robust testing has also examined the hypotheses (including fixed effects, OLS and t + 1) that confirmed the study’s preliminary results.
As the study was carried out in the emergent financial markets, like Iran, to figure out the relationship between knowledge-based economy and financial reporting, it can provide helpful information for the practitioners in this field.
The relationship between knowledge-based economy and fraudulent financial reporting
Koolivand, Abbas (Autor:in) / Salehi, Mahdi (Autor:in) / Arabzadeh, Meysam (Autor:in) / Ghodrati, Hassan (Autor:in)
Journal of Facilities Management ; 21 ; 16-29
29.09.2021
14 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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