عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The aim of this research is the comparison of financial reporting quality in Financially Distressed and Non-Distressed Firms of Tehran Stock Exchange. To do this research, the number of 70 distressed companies and also 70 active and non-distressed companies of TSE based on Altman & Spivack (1983) Model during 2002-2009 were investigated. In order to determine of financial reporting quality in companies was applied Barth et al. (2001) Model in econometric software EViews 6. To compare financial reporting quality of two samples was used independence t-Test, and to testify of equality in two samples variances applied Levene Test and also to analyze of data exerted statistics software SPSS.
The findings indicate that financial reporting quality in accepted non- distressed companies of TSE in comparison to distressed companies is less; however, it has low stability. We include that the active and non- distressed companies in TSE manage earnings or un-favorite position of economic in our country has harden the prediction of future cash flows and decreased financial reporting quality in such companies bases on the results of this study .