ASSESSING THE ROLE OF INFORMATION ENVIRONMENT AND FIRM GROWTH ON THE PRICING OF ACCRUALS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE)

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ALI AHMADI S.; FADAI Z.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:3 (25) Page(s): 91-104

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Information Journal Paper

Title

ASSESSING THE ROLE OF INFORMATION ENVIRONMENT AND FIRM GROWTH ON THE PRICING OF ACCRUALS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

ALI AHMADI S. | FADAI Z. | Issue Writer Certificate

Keywords

PRICING OF DISCRETIONARY ACCRUALSQ2

ENVIRONMENT INFORMATIONQ2

AND FIRM GROWTHQ2

Abstract

Managers can use discretionary accruals to convey information to the capital market. The information signaling in market can lead to improve information environment and information disclosure about firm growth. Thus, information signaling can create the value for investors. The purpose of this paper is to investigate the role of information environment AND FIRM GROWTH on the PRICING OF DISCRETIONARY ACCRUALS in the listed companies in Tehran Stock Exchange (TSE). For test of hypotheses, we use multiple regression models. The research period is from 2006 to 2013 and the sample of this study consists of 71 listed companies in TSE. The results show that the discretionary accruals have a positive effect on stock price. Also, the results reveal that in firms with strong ENVIRONMENT INFORMATION and high growth firms, the discretionary accruals are priced to a greater. Generally, these results prove the positive role of discretionary accruals in signaling.

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APA: Copy

ALI AHMADI, S., & FADAI, Z.. (2015). ASSESSING THE ROLE OF INFORMATION ENVIRONMENT AND FIRM GROWTH ON THE PRICING OF ACCRUALS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(3 (25) ), 91-104. SID. https://sid.ir/paper/155154/en

Vancouver: Copy

ALI AHMADI S., FADAI Z.. ASSESSING THE ROLE OF INFORMATION ENVIRONMENT AND FIRM GROWTH ON THE PRICING OF ACCRUALS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(3 (25) ):91-104. Available from: https://sid.ir/paper/155154/en

IEEE: Copy

S. ALI AHMADI, and Z. FADAI, “ASSESSING THE ROLE OF INFORMATION ENVIRONMENT AND FIRM GROWTH ON THE PRICING OF ACCRUALS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 3 (25) , pp. 91–104, 2015, [Online]. Available: https://sid.ir/paper/155154/en

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