The Sales Growth and Growth Potential Effect on Financial Reporting Quality at Listed Companies in Tehran Stock Exchange

Abstract

This research is the investigation of the effect Sales growth and Growth potential on financial reporting quality of listed companies in Tehran Stock Exchange (TSE). The goal of this present research is application and the type of research methodology is causal. Statistic population is firms listed in Tehran Stock Exchange, and using systematic elimination sampling method, were selected as sample 100 firms, and time period has been during the years 2007 to 2011. The method used for information gathering is library research and this test hypotheses, we used of multivariate regression. The results of this research show that of sale growth, potential growth has effect on financial reporting quality.