AN ANALYSIS OF THE RELATIONSHIP BETWEEN INFORMATION ACCOUNTING AND MARKET RISKS

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AHMAD POUR A.; JAMKARANI R.G.

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Journal: Year:2005 | Volume:22 | Issue:2 (43) Page(s): 18-30

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Title

AN ANALYSIS OF THE RELATIONSHIP BETWEEN INFORMATION ACCOUNTING AND MARKET RISKS

Author(s)

AHMAD POUR A. | JAMKARANI R.G. | Issue Writer Certificate

Keywords

MARKET RISKQ4

INFORMATION ACCOUNTINGQ4

SYSTEMATIC RISKQ3

YIELD STOCKQ3

TEHRAN STOCK EXCHANGEQ4

Abstract

This article attempts to study the relationship between accounting information and MARKET RISKs among Iranian companies in the Tehran Stock Market. It tries to examine the relationship between the SYSTEMATIC RISK and some of the financial ratios – current assets and current liabilities, net income to stockholders, sales - and debt to the stockholders, and the total assets which are symbols of accounting information in the systematic MARKET RISK of the TEHRAN STOCK EXCHANGE. The hypotheses related were tested by different statistical methods such as simple and multiple linear regressions, and the T-student test. The result of the study shows that there is no meaningful relationship between the accounting information and the MARKET RISKs of the companies. This, in turn, shows that in Iran the available historical information concerning accounting is not reflected in the prices of the stock exchange. In other words, the TEHRAN STOCK EXCHANGE does not have the necessary efficiency.

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APA: Copy

AHMAD POUR, A., & JAMKARANI, R.G.. (2005). AN ANALYSIS OF THE RELATIONSHIP BETWEEN INFORMATION ACCOUNTING AND MARKET RISKS. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 22(2 (43)), 18-30. SID. https://sid.ir/paper/13343/en

Vancouver: Copy

AHMAD POUR A., JAMKARANI R.G.. AN ANALYSIS OF THE RELATIONSHIP BETWEEN INFORMATION ACCOUNTING AND MARKET RISKS. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2005;22(2 (43)):18-30. Available from: https://sid.ir/paper/13343/en

IEEE: Copy

A. AHMAD POUR, and R.G. JAMKARANI, “AN ANALYSIS OF THE RELATIONSHIP BETWEEN INFORMATION ACCOUNTING AND MARKET RISKS,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 22, no. 2 (43), pp. 18–30, 2005, [Online]. Available: https://sid.ir/paper/13343/en

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