INVESTIGATING THE EFFECT OF DISCLOSURE REGULATIONS ON THE QUALITY OF PUBLISHED INFORMATION BY TEHRAN STOCK EXCHANGE (TSE)

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HEJAZI REZVAN; RAHMANI ALI; MOZAFARI ZAHRA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: JOURNAL OF SECURITIES EXCHANGE Year:2010 | Volume:3 | Issue:10 Page(s): 23-36

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Title

INVESTIGATING THE EFFECT OF DISCLOSURE REGULATIONS ON THE QUALITY OF PUBLISHED INFORMATION BY TEHRAN STOCK EXCHANGE (TSE)

Author(s)

HEJAZI REZVAN | RAHMANI ALI | MOZAFARI ZAHRA | Issue Writer Certificate

Keywords

DISCLOSURE REGULATIONQ3

EARNING FORECASTQ3

FORECAST ERRORSQ3

QUALITY OF INFORMATIONQ3

Abstract

The main goal of this research is investigating the effect of DISCLOSURE REGULATIONs on published earnings information quality by Tehran Stock Exchange (TSE) listed companies. We use a sample of 119 listed campanies over a ten-year period (2000-2009). The urgent DISCLOSURE REGULATIONs was notified by the Securities and Exhange council in 2002 and Securities Market Act was approved in 2006. This Study is Focused on the effects of these regulations in three time periods, years 2000 to 2002 the period before the Council regulations, years 2003 to 2006 the period after regulation and before the Securities Market Act and years 2006 to 2009 the period after Securities Market Act, In this study, timeliness and reliability of the provided information are used as a proxy for disclosure quality. However. The Kruskal-Wallis test is used For the research hypothesis.Results indicated that there was not any decrease in the percentage of forecasted errors. After approval of the regulations, timeliness of information disclosure is improved.

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APA: Copy

HEJAZI, REZVAN, RAHMANI, ALI, & MOZAFARI, ZAHRA. (2010). INVESTIGATING THE EFFECT OF DISCLOSURE REGULATIONS ON THE QUALITY OF PUBLISHED INFORMATION BY TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF SECURITIES EXCHANGE, 3(10), 23-36. SID. https://sid.ir/paper/187715/en

Vancouver: Copy

HEJAZI REZVAN, RAHMANI ALI, MOZAFARI ZAHRA. INVESTIGATING THE EFFECT OF DISCLOSURE REGULATIONS ON THE QUALITY OF PUBLISHED INFORMATION BY TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF SECURITIES EXCHANGE[Internet]. 2010;3(10):23-36. Available from: https://sid.ir/paper/187715/en

IEEE: Copy

REZVAN HEJAZI, ALI RAHMANI, and ZAHRA MOZAFARI, “INVESTIGATING THE EFFECT OF DISCLOSURE REGULATIONS ON THE QUALITY OF PUBLISHED INFORMATION BY TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF SECURITIES EXCHANGE, vol. 3, no. 10, pp. 23–36, 2010, [Online]. Available: https://sid.ir/paper/187715/en

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