The Impact of the Corporate Internet Quality Reporting and Characters Firm on Value Relevance Market Value of Equity

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BANDARIAN AMIR ALI; AHMADI MOHAMMAD RAMEZAN; Bozorgmehrian Shahrokh; Maghsoudi Faramarz

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:43 Page(s): 219-245

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Title

The Impact of the Corporate Internet Quality Reporting and Characters Firm on Value Relevance Market Value of Equity

Author(s)

BANDARIAN AMIR ALI | AHMADI MOHAMMAD RAMEZAN | Bozorgmehrian Shahrokh | Maghsoudi Faramarz | Issue Writer Certificate

Keywords

Corporate Internet Quality ReportingQ1

Value Relevance Market ValueQ1

Firm SizeQ2

Abstract

Corporate Internet Quality Reporting is an important source of information, which potentially other accounting reports published On the capital markets to complement and enhance the information content of stock market value. Considering the importance of the information content market value of equity And since the number of companies using online financial reporting is increasing in Iran And the applicant and the various stakeholders need to search for information via the Internet is increasing, This research The Impact Of The Corporate Internet Quality Reporting And Characters Firm On Value Relevance Market Value Of Equity In Tehran Stock Exchange Using data from 175 companies. Test hypotheses using multiple regression and Generalized Least Squares (GLS) took place; The results showed that meets the Olsen (1995), earnings per share and book value of online information content and quality of financial reporting increases in the market value of equity to be content. Also, companies that have greater financial reporting quality online content by Firm Size and profitability increase But leverage the information content reduces it. In addition, the Company has no significant relationship between audit quality and information content market value of equity was not found.

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APA: Copy

BANDARIAN, AMIR ALI, AHMADI, MOHAMMAD RAMEZAN, Bozorgmehrian, Shahrokh, & Maghsoudi, Faramarz. (2019). The Impact of the Corporate Internet Quality Reporting and Characters Firm on Value Relevance Market Value of Equity. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(43 ), 219-245. SID. https://sid.ir/paper/198043/en

Vancouver: Copy

BANDARIAN AMIR ALI, AHMADI MOHAMMAD RAMEZAN, Bozorgmehrian Shahrokh, Maghsoudi Faramarz. The Impact of the Corporate Internet Quality Reporting and Characters Firm on Value Relevance Market Value of Equity. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(43 ):219-245. Available from: https://sid.ir/paper/198043/en

IEEE: Copy

AMIR ALI BANDARIAN, MOHAMMAD RAMEZAN AHMADI, Shahrokh Bozorgmehrian, and Faramarz Maghsoudi, “The Impact of the Corporate Internet Quality Reporting and Characters Firm on Value Relevance Market Value of Equity,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 43 , pp. 219–245, 2019, [Online]. Available: https://sid.ir/paper/198043/en

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