M.A. Thesis:

Organizational structure in investment layers ،agency costs ،and accrual quality of family an non -family firms

Abstract AQ and information asymmetry two very important topic in discussions of financial transparency and accounting. Due to these two issues can help lenders and investors in order to finance and invest a lot to be appropriate. Quality accruals accurate picture of the current status of the entity offers investors and creditors use this information can be more accurate prediction of the future state. With regard to the issue of investment in this project is to investigate the relationship between the layers of the organizational structure, agency costs, and quality of family and nonfamily firms pay accruals. To this aim, the number of 123 companies during the period 1389 to 1394 were studied. Information collected using panel data using generalized least squares regression analysis was performed. According to the statistical methods hypotheses were tested. Results showed that 95% of investment between the number of layers in the organizational structure with significant information asymmetry and there is a negative relationship. Also, the number of layers in the organizational structure of the investment quality of the relationship and there is a positive relationship accruals. In addition to the evidence that there is a relationship between the number of layers Qablatkayy investment in the organizational structure of accruals quality in family firms than nonfamily companies, was not found.

Keywords: Keywords: layers investment, information asymmetry and quality of accruals