[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: year 6, Issue 24 (2015) ::
quarterly financial accounting journal 2015, 6(24): 121-142 Back to browse issues page
The Study of Effect Accounting Information Quality on Reflecting of information timeliness in Stock Price of Companies listed in Tehran Stock Exchange
Abbas Hashemi1, Mohsen Dastghir, Davoud Sharifi 2
1- University of Isfahan
2- Islamic Azad University, Mobarakeh
Abstract:   (14533 Views)
Abstract Investors and managers are seeking of stock selection in investment of stocks firms that have optimize of profitability and they use of accounting information as a source of information in selecting of purchase and sale of own shares. If accounting information reported by entities, have quality, it can be affected in decision of investors. Therefore, in this research, we study the effect of accounting information quality on reflecting of information timeliness in stock price. So, to test the hypothesis, 71companies listed in Tehran Stock Exchange in the period 2002 to 2011 was chosen with using the systematic elimination method. Also, we utilized multiple- variables regression and pooling- data to analysis of data. Based on research of Andrew (2011), in this research, we used accruals quality and earnings smoothing to measuring of accounting information quality. Results indicate that there is a positive and significant relationship between accrual quality and earnings smoothing with Reflecting of information timeliness on stock price, but whatever, accounting information quality is higher, this information affects stock prices more quickly. Also, findings indicate that there is a positive (negative) relationship between firm size (corporate governance) and Reflecting of information timeliness on stock price, respectively.
Keywords: Accrual quality, Earnings Smoothing, Corporate governance, Firm size, Stock price.
Full-Text [PDF 1229 kb]   (4154 Downloads)    
Type of Study: Research | Subject: Special
Add your comments about this article
Your username or Email:

CAPTCHA
User comments
Comment sent by نام یا پست الکترونیک on 2016/11/22
mohamad.mhdi90@.gmail.com


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Hashemi A, Dastghir M, Sharifi D. The Study of Effect Accounting Information Quality on Reflecting of information timeliness in Stock Price of Companies listed in Tehran Stock Exchange. quarterly financial accounting journal. 2015; 6 (24) :121-142
URL: http://qfaj.ir/article-1-43-en.html


year 6, Issue 24 (2015) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
Persian site map - English site map - Created in 0.05 seconds with 30 queries by YEKTAWEB 4227