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Growing Science » Uncertain Supply Chain Management » The role of supply chain management on improvement of financial reports

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Uncertain Supply Chain Management
ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print)
Quarterly Publication
Volume 3 Issue 1 pp. 21-26, 2015

The role of supply chain management on improvement of financial reports Pages 21-26 PDF Download PDF

Authors: Saeed Khodayar Yeganeh, Maryam Yokhaneh Alghyani

📋 Author Affiliations:
Saeed Khodayar Yeganeh, Maryam Yokhaneh Alghyani
¹ Sama technical and Vocational Training College, Islamic Azad University, Urmiah branch, Urmia, Iran
doi 10.5267/j.uscm.2014.9.004
Crossref Source: CrossRef

🔑 Keywords: Conservative management, Management honesty, Quality of financial reporting, Supply chain management

Abstract: Management teams are always expected to provide transparent financial reports for public. Different characteristics such as honesty, conservatism as well as management capability may play essential role for the success of businesses in supply chain. The proposed study of this paper considers the effects of three factors; namely management capability, management honesty and management conservatism on quality of financial statements. The proposed study collects the information of 92 firms from Tehran Stock Exchange over a nine-year period from 2004 to 2012. Using some statistical tests, the study has concluded that only management honesty could influence on quality of financial reports. In our study, conservatism did not have any impact on the quality of financial reports and it seems that managers have to take more risk in order to reach financial objectives.

How to cite this paper
APA: Yeganeh, S & Alghyani, M. (2015). The role of supply chain management on improvement of financial reports. Uncertain Supply Chain Management, 3(1), 21-26.
Chicago/Turabian: Yeganeh, S & Alghyani, M. 2015. "The role of supply chain management on improvement of financial reports." Uncertain Supply Chain Management 3, no. 1 (2015): 21-26.
AMA: Yeganeh, S & Alghyani, M. The role of supply chain management on improvement of financial reports. Uncertain Supply Chain Management. 2015;3(1):21-26.

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📚 Journal: Uncertain Supply Chain Management | 📅 Year: 2015 | 📖 Volume: 3 | 📄 Issue: 1 | 👁️ Views: 2354 | 📊 Crossref:

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