The effect of liquidity and transparency criteria on production growth with an emphasis on the moderating role of shareholders' added value

Document Type : Original Article

Authors

1 Ph.D Student, Department of Accounting, Faculty of Accounting and Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran

2 Assistant Professor, Department of Management, Faculty of Humanities, Lahijan Branch, Islamic Azad University, Lahijan, Iran.

3 Assistant Professor, Department of Accounting, Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran

10.30495/ijfma.2023.73420.2018

Abstract

The purpose of this research is to explain the effect of liquidity and transparency criteria on production growth, emphasizing the moderating role of shareholders' added value in companies listed on the Tehran Stock Exchange. In order to fulfill the purpose of the research, research information was collected from the financial statements of listed companies in the period of 2010 to 2011.Multivariate regression method with panel data was used for statistical analysis. The findings of the research model test show that the criteria of stock liquidity and transparency in financial reporting have a significant effect on production working capital. Also, the findings of the research show the moderating role of shareholder added value in influencing the criteria of stock liquidity and transparency in financial reporting on production working capital.
Also, the findings of the research show the moderating role of shareholder added value in influencing the criteria of stock liquidity and transparency in financial reporting on production working capital.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 10, Issue 36
January 2025
Pages 243-254

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