Evaluate the consequences of profit distortion on stock returns using models based on accounting variables
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-9-33_013
تاریخ نمایه سازی: 2 خرداد 1402
Abstract:
Analyzing the market situation and examining the trend of changes in its indicators is one of the important issues in the field of investment and one of the important topics in financial science studies. The present study aims to evaluate the consequences of profit distortion on stock returns, the information of the financial statements of ۹۸ companies listed on the Tehran Stock Exchange between ۱۳۹۴ and ۱۳۹۹. This research is a descriptive research in correlation with the applied approach in order to compile theoretical foundations and backgrounds from valid scientific sources and to collect data from financial statements and attachments contained in the Codal site and information provided on the stock exchange Tehran securities site have been used. Findings show that there is a significant relationship between the probability of fraud according to the F index and the M index of companies and stock returns. There is also a significant difference between the returns of companies with the possibility of fraud according to F index and M index with other companies.
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Authors
hossein amirmoezzi
Ph.D Candidate, Accounting Department, ghaemshahr Branch, Islamic Azad University, ghaemshahr, Iran
abasali poraghajan
Assistance Prof, Accounting Department, ghaemshahr Branch, Islamic Azad University, ghaemshahr, Iran
ali jafari
Assistance Prof, Accounting Department, ghaemshahr Branch, Islamic Azad University, ghaemshahr, Iran
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