Payame Noor University Governmental Accounting 2423-4613 5 1 2019 02 20 role of government dependence In analyzing the efficiency and transparency of the company role of government dependence In analyzing the efficiency and transparency of the company 69 84 6120 10.30473/gaa.2019.41466.1220 FA Hamid Reza Ghasmi accounting Abozar Zahmatkesh Department of Management,Economics and Accounting,Payame Noor University,Tehran,Iran Ali Fayaz M.A. in Accounting, Iran. Mahbobe Mortazavi M.A. in Accounting, Iran. Journal Article 2018 10 05 Abstract<br /> The issue of the efficiency of companies is one of the important issues in the decision making of managers to implement strategic plans. The purpose of this research is to determine the role of government dependency in analyzing the efficiency and transparency of stock companies. The performance score of the companies was calculated based on the data envelopment analysis method, and to calculate the quality of accruals and transparency of earnings, the Kotari model and Bart's model were calculated and regression model was used to test the hypotheses. For this purpose, the stock exchanges of Iran were investigated and 96 companies were selected as statistical sample during 2011-2016. The results of this study show that there is a significant relationship between company efficiency and profit transparency as well as between company performance and accruals quality in using state-of-the-art multi-regression method.<br /> Keywords: government dependency, company performance, accrual quality, transparency of profit Abstract<br /> The issue of the efficiency of companies is one of the important issues in the decision making of managers to implement strategic plans. The purpose of this research is to determine the role of government dependency in analyzing the efficiency and transparency of stock companies. The performance score of the companies was calculated based on the data envelopment analysis method, and to calculate the quality of accruals and transparency of earnings, the Kotari model and Bart's model were calculated and regression model was used to test the hypotheses. For this purpose, the stock exchanges of Iran were investigated and 96 companies were selected as statistical sample during 2011-2016. The results of this study show that there is a significant relationship between company efficiency and profit transparency as well as between company performance and accruals quality in using state-of-the-art multi-regression method.<br /> Keywords: government dependency, company performance, accrual quality, transparency of profit https://gaa.journals.pnu.ac.ir/article_6120_7c2405875c92e9d6844fa317da18ab2b.pdf