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A study on the Relationship between Fraud in Financial Reporting and Liquidity in Firms

Academic Journal of Accounting and Economic Researches

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Title A study on the Relationship between Fraud in Financial Reporting and Liquidity in Firms
 
Creator Azin, Elham; Iran University
Imani, Zekvan
Homayoon, Ali
 
Description http://dx.doi.org/10.20286/ajaer-0502238The main objective of this study is to investigate the relationship between fraud in the financial reporting and liquidity of firms listed on the Stock Exchange in Tehran. For this purpose, a sample, consisting of 85 firms listed in Tehran Stock Exchange in the 5-year period from 2010 to 2014, has been studied. To verify the hypotheses, multiple regression analysis is used. The results of the hypotheses testing indicate that there is no significant relationship between fraudulent financial reporting and liquidity (including the volume and value of transactions) in the surveyed firms. However, there is a significant negative correlation between fraud in financial reporting and liquidity (including stock turnover and the number of trading days) in the surveyed firms.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2016-05-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/238
10.20286/ajaer-0502238
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 5, No 2 (2016): April 2016
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/238/169
 
Rights Copyright (c) 2016 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0