Title of article :
The role of supply chain management on improvement of financial reports
Author/Authors :
Khodayar Yeganeh، Saeed نويسنده Sama technical and Vocational Training College, Islamic Azad University, Urmiah branch, Urmia, Iran , , Yokhaneh Alghyani، Maryam نويسنده Sama technical and Vocational Training College, Islamic Azad University, Urmiah branch, Urmia, Iran ,
Issue Information :
فصلنامه با شماره پیاپی 9 سال 2015
Pages :
6
From page :
21
To page :
26
Abstract :
Management teams are always expected to provide transparent financial reports for public. Different characteristics such as honesty, conservatism as well as management capability may play essential role for the success of businesses in supply chain. The proposed study of this paper considers the effects of three factors; namely management capability, management honesty and management conservatism on quality of financial statements. The proposed study collects the information of 92 firms from Tehran Stock Exchange over a nine-year period from 2004 to 2012. Using some statistical tests, the study has concluded that only management honesty could influence on quality of financial reports. In our study, conservatism did not have any impact on the quality of financial reports and it seems that managers have to take more risk in order to reach financial objectives.
Journal title :
Uncertain Supply Chain Management
Serial Year :
2015
Journal title :
Uncertain Supply Chain Management
Record number :
1756121
Link To Document :
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