Volume In Press, Issue In Press
Author(s) :
Masoud Fayyaz Chelarasi *1 , Mitra Pourmohammadian 2
1 Master of Accounting, Ghazali Institute of Higher Education, Qazvin, Iran
2 Master of Financial Management, Islamic Azad University, Qazvin Branch, Iran


Abstract :
Present research aims to study the effect of corporate concentration of ownership on financial reporting transparency in firms listed on Tehran Stock Exchange. To this end, three indicators (accruals, disclosure quality and audit quality) were used to measure transparency in financial reporting according to Hassas Yeganeh et al. (2018). The study sample consisted of 82 firms during the period 2010-2019. Hypothesis tests were conducted using linear regression and EViews. The results showed that there was not a significant relationship between concentration of ownership and accruals. However, concentration of ownership had significant inverse relationships with disclosure quality and audit quality respectively.

Keywords :
Concentration of Ownership, Financial Reporting Transparency.


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