THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY, LIQUIDITY AND FIRM'S VALUATION

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NIKBAKHT MOHAMMAD REZA; KALHORNIA HAMID

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:33 Page(s): 1-16

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Title

THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY, LIQUIDITY AND FIRM'S VALUATION

Author(s)

NIKBAKHT MOHAMMAD REZA | KALHORNIA HAMID | Issue Writer Certificate

Keywords

INFORMATION TRANSPARENCYQ2

LIQUIDITYQ1

TRADING VOLUMEQ3

FIRM'S VALUATIONQ2

Abstract

This paper aims to study the relationship between Transparency, LIQUIDITY and firm valuation across Tehran stock exchange listed firms. This is a descriptive correlational research and it uses post event methodology. For testing the hypothesis of the research, we've used ordinary least square regression model with panel data. The main hypothesis of this research is that the transparency can enhance firm's LIQUIDITY and valuation. For measuring transparency we've combined four proxies according to Lang et al. (2012): accruals quality, management EPS prediction deviation, auditor type and TSE's transparency scores. Also Tobin's' Q has been used as a proxy for firm valuation and mean of daily TRADING VOLUME for measuring LIQUIDITY. After running the model, we’ve found significant and negative relationship between transparency and LIQUIDITY. Also there was no significant relationship between transparency and firm valuation.

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APA: Copy

NIKBAKHT, MOHAMMAD REZA, & KALHORNIA, HAMID. (2017). THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY, LIQUIDITY AND FIRM'S VALUATION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(33), 1-16. SID. https://sid.ir/paper/198106/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, KALHORNIA HAMID. THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY, LIQUIDITY AND FIRM'S VALUATION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(33):1-16. Available from: https://sid.ir/paper/198106/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, and HAMID KALHORNIA, “THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY, LIQUIDITY AND FIRM'S VALUATION,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 33, pp. 1–16, 2017, [Online]. Available: https://sid.ir/paper/198106/en

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