The Effect of the Sale of the Company to Disclose Bad News for Companies at Different Levels of Activity Ratios
Publish Year: 1395
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-1-2_007
تاریخ نمایه سازی: 7 مهر 1400
Abstract:
Companies must publish financial reports on time. When market information is more important and this information is used to shape more effective decision-making. Although most companies, financial reports required by the authorities at intervals determined Speak but at the same time, it can be claimed that the delay in publishing the financial reports of a company to another company, the difference is significant The statistical sample included ۱۱۶ companies in Tehran Stock Exchange during the years ۲۰۱۰ to ۲۰۱۴. In this study, the hypothesis of linear regression was used Software to analyse data and test hypotheses have been used Eviews results The research suggests that the company's sales on the disclosure of bad news affects companies as well as participate in interactive sales ratio of sales to working capital, fixed assets is effective.
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Authors
Mitra Mohammad Talebi
Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
Majid Davoodi Nasr
Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
Bahark Mohammadtalebi
Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
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