تاریخ انتشار: ۲۰۲۱/۰۴/۲۱
پیشرفت های حسابداری (20089988)(1)pp. 379-409
هدف این پژوهش بررسی قابلیت مقایسه صورتهای مالی بر ارتباط ارزشی سود با توجه به نقش عدم شفافیت گزارشگری مالی و ضعف کنترلهای داخلی است. جامعه آماری این پژوهش کلیه شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران است که تعداد 102 شرکت در دوره زمانی 1390 تا 1398 به روش حذف سیستماتیک انتخابشده است. همچنین برای آزمون فرضیههای پژوهش از الگوی رگرسیون چند متغیره مبتنی بر دادههای ترکیبی استفاده گردید. نتایج حاصل از برآورد مدل پژوهش حاکی از آن است که قابلیت مقایسه صورتهای مالی بر ارتباط ارزشی ارزش دفتری و سود هر سهم، تأثیر مثبت و معناداری دارد. همچنین یافتههای پژوهش نشان داد زمانی که عدم شفافیت گزارشگری مالی زیاد است، تأثیر قابلیت مقایسه صورتهای مالی بر ارتباط ارزشی ارزش دفتری و سود هر سهم کاهش مییابد. علاوه بر این نیز، زمانی که ضعف کنترلهای داخلی وجود دارد، قابلیت مقایسه صورتهای مالی بر ارتباط ارزشی ارزش دفتری و سود هر سهم تأثیر معناداری ندارد.
Publication Date: 2015
International Journal of Applied Business and Economic Research (09727302)13(2)pp. 955-970
In this study, the impact Profitability was investigated on Stock Returns based on the price, return and differenced model. Profitability was considered as independent variable and firm size and life cycle as control variables. The sample was included 60 members of the Tehran Stock Exchange during the period of 2005 to 2012. Library study was used for collecting information. Quantitative methods were utilized including statistical analysis and multiple regression analysis. Also STATA version 11 and Excel software were used for the analysis of data and results. The results suggest that all models profitability impact on stock returns and profitability factor should be addressed for earning higher returns.
Publication Date: 2016
International Journal of Learning and Intellectual Capital (14794861)13(4)pp. 316-337
The main purpose of this study is to investigate the relationship among intellectual capital (IC) and its components and earnings quality for non-financial companies listed on the Tehran Stock Exchange (TSE). Moreover, we examined the role of financial performance as a mediator effect on the impact of IC and its components on earnings quality. Our findings show that IC and its components have significant impact on earnings quality. Also, financial performance mediates the effect of IC and its components on earnings quality. Therefore, it is concluded that IC and its components affect earnings quality through improving financial performance. As the existing studies on the relationship between IC and earnings quality have not used comprehensive measure of earnings quality, and they did not consider the financial performance as a mediator factor, this study contributes to the literature by filling these gaps in the literature. Copyright © 2016 Inderscience Enterprises Ltd.
Publication Date: 2017
International Journal of Applied Business and Economic Research (09727302)15(5)pp. 195-205
The present Research Aimed to Evaluate the Effect of Environmental Uncertainty on the Relation between Earning Management and the Information Asymmetry. In this way, a Sample Evaluated Including 106 Listed Companies in Tehran Exchange Stock during 2008-2013. To Test Hypothesis, Multivariate Regression and Panel Data were used. To Measure Information Asymmetry, the Proposed Scope of Bid-Ask Spread Was Used Following Venkatesh and Chiang (1986) Model. To Measure Earning Management, an Alternative Variable Called Discretionary Accruals Were Used and Estimated with Modified Jones (1991) Model. The Coefficient of Sale Variation is Also a Proxy Variable of Environmental Uncertainty of the Firms. Findings indicated that Managers by Earnings Management through Discretionary Accruals Reduced Earnings Volatility to react to the Undesirable Effect of Environmental Uncertainty Which is Effective on the Performance and Profitability of the Firms and they tried to hide it From Investors and Creditors Attention by Earnings Management, Which Lead to Increases the Information Asymmetry. © Serials Publications Pvt. Ltd.
