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

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Cites:

Information Journal Paper

Title

ACCOUNTING INFORMATION ROLE IN TEHRAN STOCK EXCHANGE INVESTOR’S REACTION, STUDY OF FORECASTED EARNINGS

Pages

  203-217

Abstract

 According to information DISCLOSURE instruction for listed companies in Tehran stock exchange, these companies have to disclose annual performance anticipates as well as anticipates of actual performance based on 3, 6, and 9 months. Regarding DISCLOSURE of this information by listed companies, it is necessary to investigate the effects of it for users. The purpose of this study is to measure the effect of aforementioned midterm earnings DISCLOSURE on investors. Thus, three hypotheses were formulated based on the influences of these ANTICIPATED EARNINGS. Research hypotheses were tested and analyzed according to financial information of listed companies in Tehran stock exchange from 1382 to 1392. Finally, findings show EARNING RESPONSE model improvement and simultaneous significance of ANTICIPATED EARNINGS.

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  • Cite

    APA: Copy

    BEHBAHANINIA, PARISA SADAT, & VALIZADEH LARIJANI, AZAM. (2017). ACCOUNTING INFORMATION ROLE IN TEHRAN STOCK EXCHANGE INVESTOR’S REACTION, STUDY OF FORECASTED EARNINGS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(24 ), 203-217. SID. https://sid.ir/paper/241125/en

    Vancouver: Copy

    BEHBAHANINIA PARISA SADAT, VALIZADEH LARIJANI AZAM. ACCOUNTING INFORMATION ROLE IN TEHRAN STOCK EXCHANGE INVESTOR’S REACTION, STUDY OF FORECASTED EARNINGS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(24 ):203-217. Available from: https://sid.ir/paper/241125/en

    IEEE: Copy

    PARISA SADAT BEHBAHANINIA, and AZAM VALIZADEH LARIJANI, “ACCOUNTING INFORMATION ROLE IN TEHRAN STOCK EXCHANGE INVESTOR’S REACTION, STUDY OF FORECASTED EARNINGS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 24 , pp. 203–217, 2017, [Online]. Available: https://sid.ir/paper/241125/en

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