Investigating the Quality of Risk Disclosure of Management Commentary and Financial Performance of the Company on the Investors’ Judgments
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-6-22_009
تاریخ نمایه سازی: 10 آذر 1400
Abstract:
Abstract Disclosure of risk information plays an important role in the decision making process and the assessment of companies. The accounting standard-setters provide disclosure risk information of the company in the form of management commentary. The purpose of present study is to investigate the effect the quality of risk disclosure of management commentary and financial performance of the company on the investors' decision making. To test the research hypotheses, a scenario-based questionnaire has been used. The domain of research in ۲۰۱۸, the statistical population consists of all active financial analysts in Tehran Stock Exchange (TSE) and the research sample consists of ۱۶۰ financial analysts. The results of the study showed that, when deciding on investing in a company with incremental financial performance, the higher quality risk of disclosure of the firm affects the willingness of financial analysts to investment in the company. Also, the results of the research indicate that when deciding on the earnings persistence of company's with incremental financial performance, the quality of company's risk disclosure high does not affect the financial analysts' judgment of continuing financial performance.
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Authors
zeinab rezaei
Ph.D. Student in Accounting, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
saeid aliahmadi
Assistant Professor of Accounting, Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
Ahmad Kaabomeir
Assistant professor, Department of accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran.
Alireza jorjorzadeh
Assistant Professor, Department of Economics, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran