عنوان

تأثیر کیفیت افشاء و گزارشگری مالی بر همزمانی قیمت سهام

شماره

‭۱۷۱۲۲پ‬

زبان متن نوشتاري يا گفتاري و مانند آن

per

عنوان اصلي

تأثیر کیفیت افشاء و گزارشگری مالی بر همزمانی قیمت سهام

نام نخستين پديدآور

/معصومه پاکراد

نام ناشر، پخش کننده و غيره

: اقتصاد، مدیریت و بازرگانی

تاریخ نشرو بخش و غیره

، ‮‭۱۳۹۶‬

نام توليد کننده

، راشدی

متن يادداشت

چاپی

جزئيات پايان نامه و نوع درجه آن

کارشناسی ارشد

نظم درجات

مدیریت بازرگانی گرایش مالی

زمان اعطا مدرک

‮‭۱۳۹۶/۰۵/۲۹‬

کسي که مدرک را اعطا کرده

تبریز

متن يادداشت

44E :noitacifissalC LEJ

متن يادداشت

کیفیت افشاء، کیفیت گزارشگری مالی، همزمانی قیمت سهام طبقه بندی‮‭JEL: E۴۴‬ ،‮‭M۴۰‬ ، ‮‭M۴۱‬

متن يادداشت

The accounting and financial information provided by the companies is the basis of decision making of users, especially investors, and in decision making, the quality of this information is considered to be important criteria. The decision making of investors based on obtained information will change the behavior of stock price. Stock price synchronicity is a behavior of stock price that refers to the simultaneous movement of prices with the movements of the market or industry. The present study aimed to investigate the impact of disclosure and financial reporting quality on stock price synchronicity. The statistical population of this research includes all accepted companies in Tehran Stock Exchange. In order to attain the research purpose, 100 companies among the listed companies in Tehran Stock Exchange during the years 1383 to 1394 (2004-2015) were selected as statistical sample. For testing the hypotheses, multiple regression with mixed date has been used. For analyzing the data, Eviews8 and Stata13 softwares have been used. The results indicate that the quality of information disclosure with an estimated coefficient of 0.002 and in the 95 confidence level has a significant and positive impact on the stock price synchronicity and financial reporting quality with an estimated coefficient of -0.853 and in the 95 confidence level has a significant and negative impact on the stock price synchronicity. Corporates' managers should improve the quality of their financial reporting in order to increasing the credibility of their financial statements and helping inverstors to correct decision making, ultimately it will reduce the stock price synchronicity and cause stock price is less affected by industry and market changes

مستند نام اشخاص تاييد نشده

پاکراد، معصومه

مستند نام اشخاص تاييد نشده

فضل زاده، علیرضا، استاد راهنما

مستند نام اشخاص تاييد نشده

سلمانی بی‌شک، محمدرضا، استاد مشاور

مستند نام اشخاص تاييد نشده

فضل زاده، علیرضا، استاد مشاور

وضعیت فهرست نویسی

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