Investigating the Relationship between Political Uncertainty and Market Irregularities: With Emphasis on the Risky Information Environment
Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
View: 120
This Paper With 15 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_AMFA-8-1_003
تاریخ نمایه سازی: 30 خرداد 1402
Abstract:
investors and managers are always faced with uncertainty in the information environment, which uncertainty can be due to factors such as the synchronization of stock returns, extraordinary fluctuations in stock returns and the number of equations. The purpose of this study is to investigate the political uncertainty caused by the size of the firm under the influence of risky information environment, the irregular behavior of accruals anomaly and the anomaly behavior of the cost of normal stock equity of companies. For this purpose, the data of ۹۹ companies listed on the Tehran Stock Exchange and Iran TSETMC during the years ۲۰۰۹ to ۲۰۱۹ were examined and tested through combined data. The results showed that the political uncertainty caused by the firm size affected the concurrency stock returns with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship. The results also showed that the political uncertainty caused by the firm size is affected by the extraordinary fluctuation of stock returns with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship. In addition, the political uncertainty caused by the firm size is affected by the number of equations with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship.
Keywords:
Authors
Hossin Sharifirad
PhD Student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
negar Khosravipoor
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
sina kheradyar
Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Mohammadreza Vatanparast
Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran