FINANCIAL REPORTING QUALITY AND IDIOSYNCRATIC RETURN VOLATILITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

GHORBANI B.; FOROGHI D.; AMIRI H.; HASHEMI S.A.

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

Journal Paper

Paper Information

Journal: FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES) Year:2013 | Volume:6 | Issue:17 Page(s): 45-61

Download Full-Text

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

Persian Verion

View:

2,258

Download:

Cites:

Information Journal Paper

Title

FINANCIAL REPORTING QUALITY AND IDIOSYNCRATIC RETURN VOLATILITY

Author(s)

GHORBANI B. | FOROGHI D. | AMIRI H. | HASHEMI S.A. | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ2

IDIOSYNCRATIC RETURN VOLATILITYQ3

ACCRUALS QUALITYQ3

Abstract

This research examines the effect of FINANCIAL REPORTING QUALITY on IDIOSYNCRATIC RETURN VOLATILITY in the companies listed in Tehran Stock Exchange during a period of ten years (from 2001 to 2010). In this research, earnings quality index based on Francis (2005) has been used to measure FINANCIAL REPORTING QUALITY and three-factor model of Fama and French (1993) has been used to calculate the IDIOSYNCRATIC RETURN VOLATILITY. For data analysis the linear multiple regression with use of panel data has been employed. The results show that FINANCIAL REPORTING QUALITY has the inverse effect on IDIOSYNCRATIC RETURN VOLATILITY. Results of the research also indicate that annual stock return, financial leverage and operating cash flow of next year have direct effect on IDIOSYNCRATIC RETURN VOLATILITY. Also the firm size has inverse effect on IDIOSYNCRATIC RETURN VOLATILITY.

Cites

No record.

References

Cite

APA: Copy

GHORBANI, B., FOROGHI, D., AMIRI, H., & HASHEMI, S.A.. (2013). FINANCIAL REPORTING QUALITY AND IDIOSYNCRATIC RETURN VOLATILITY. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), 6(17), 45-61. SID. https://sid.ir/paper/200390/en

Vancouver: Copy

GHORBANI B., FOROGHI D., AMIRI H., HASHEMI S.A.. FINANCIAL REPORTING QUALITY AND IDIOSYNCRATIC RETURN VOLATILITY. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)[Internet]. 2013;6(17):45-61. Available from: https://sid.ir/paper/200390/en

IEEE: Copy

B. GHORBANI, D. FOROGHI, H. AMIRI, and S.A. HASHEMI, “FINANCIAL REPORTING QUALITY AND IDIOSYNCRATIC RETURN VOLATILITY,” FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), vol. 6, no. 17, pp. 45–61, 2013, [Online]. Available: https://sid.ir/paper/200390/en

Related Journal Papers