THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND THE SPEED OF PRICE ADJUSTMENT

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POURZAMANI ZAHRA; GHAMARI MONA

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:21 Page(s): 91-116

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Title

THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND THE SPEED OF PRICE ADJUSTMENT

Author(s)

POURZAMANI ZAHRA | GHAMARI MONA | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ1

SPEED OF PRICE ADJUSTMENTQ2

MARKET EFFICIENCYQ1

SYMMETRICPRICE ADJUSTMENTQ2

Abstract

Abstarct The subject of this study is indicating relationship between FINANCIAL REPORTING QUALITYand SPEED OF PRICE ADJUSTMENT in stock exchange house. Furthermore in this research the methodology of share’s price adjustment procedure has examinated.This research isa descriptive-correlative type. The study sample includes 68 companies for a period of two years (2009-2010). We used Cross Sectional multiple linear regression analysis to examine the hypotheses.The results show that, in Tehran stock exchange there is a symmetric price adjustment to news. However, the SPEED OF PRICE ADJUSTMENT to news is not significantly affected by the information quality and does not increase as this improves. Other Result of study indicates that delayed size and number of trades is positively related to SPEED OF PRICE ADJUSTMENT. The mostimportantlimitation ofthis study is daily price limit that restrict Priceadjustment process.

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APA: Copy

POURZAMANI, ZAHRA, & GHAMARI, MONA. (2014). THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND THE SPEED OF PRICE ADJUSTMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(21), 91-116. SID. https://sid.ir/paper/198272/en

Vancouver: Copy

POURZAMANI ZAHRA, GHAMARI MONA. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND THE SPEED OF PRICE ADJUSTMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(21):91-116. Available from: https://sid.ir/paper/198272/en

IEEE: Copy

ZAHRA POURZAMANI, and MONA GHAMARI, “THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND THE SPEED OF PRICE ADJUSTMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 21, pp. 91–116, 2014, [Online]. Available: https://sid.ir/paper/198272/en

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