Financial Statement Comparability and the Expected Crash Risk of Stock Prices
Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-3-3_007
تاریخ نمایه سازی: 7 مهر 1400
Abstract:
The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, ۸۱ companies were selected for the period between ۲۰۱۰ and ۲۰۱۷ as a sample of the study. The research aimed at being an applied research and the research method is in terms of the nature and content of the correlation. The research has been performed in the framework of deductive-deductive reasoning and for analysis of the research hypothesis; statistical analysis of the logistics has been assisted. The results of the research hypothesis test showed a significant and negative relationship between the comparability of financial statements and the expected crash in stock prices.
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Authors
Barhram Parsa
Department of Accounting, Tehran South Branch, Islamic Azad University, Tehran, Iran
Fatemeh Sarraf
Department of Accounting, Tehran South Branch, Islamic Azad University, Tehran, Iran
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