نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیات عامل و معاون بازرسی بانک سپه
2 کارمند بانک سپه
کلیدواژهها
عنوان مقاله English
نویسندگان English
Given the importance of financial reporting quality in capital markets and the critical role banks play as a fundamental component of the national economy, the present study aims to examine the relationship between bank size and financial reporting quality, with an emphasis on the role of supervisory characteristics. The statistical population of this research includes all banks listed on the Tehran Stock Exchange. For the period from 2016 to 2022 (1395 to 1401 in the Iranian calendar), a sample of 10 banks was selected to test the research hypotheses using multivariate regression analysis. The findings indicate that bank size has a significant impact on financial reporting quality, and board independence—as a key supervisory feature—strengthens this relationship.
کلیدواژهها English
