INVESTIGATING THE ROLE OF ACCOUNTING INFORMATION UNCERTAINTY ON INVESTORS’ REACTION TO EARNINGS ANNOUNCEMENT

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ARABSALEHI MEHDI; HAMIDIAN NARGES; AMIRI HADI

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Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:57 Page(s): 147-170

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Title

INVESTIGATING THE ROLE OF ACCOUNTING INFORMATION UNCERTAINTY ON INVESTORS’ REACTION TO EARNINGS ANNOUNCEMENT

Author(s)

ARABSALEHI MEHDI | HAMIDIAN NARGES | AMIRI HADI | Issue Writer Certificate

Keywords

EARNINGS ANNOUNCEMENTQ1

ABNORMAL RETURNQ2

INFORMATION UNCERTAINTYQ1

INFORMATION QUALITYQ1

Abstract

The purpose of this study is investigating the role of accounting INFORMATION UNCERTAINTY on investors’ reaction to EARNINGS ANNOUNCEMENT, as well as investors’ reaction to good earnings news. For doing so, a sample of 162 listed companies in the Tehran Stock Exchange in the period 1384 to 1394 have been selected. Three criteria including INFORMATION QUALITY, cash flows’ uncertainty (traditional and matched- firm method) were used for calculating the INFORMATION UNCERTAINTY. The results of hypotheses test indicated when there is high INFORMATION UNCERTAINTY (compared to low uncertainty), investors’ reaction to EARNINGS ANNOUNCEMENT is less. Also, under high uncertainty, investors display less reaction to good news that this response is consistent with the conservatism approach.

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APA: Copy

ARABSALEHI, MEHDI, HAMIDIAN, NARGES, & AMIRI, HADI. (2018). INVESTIGATING THE ROLE OF ACCOUNTING INFORMATION UNCERTAINTY ON INVESTORS’ REACTION TO EARNINGS ANNOUNCEMENT. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(57 ), 147-170. SID. https://sid.ir/paper/242246/en

Vancouver: Copy

ARABSALEHI MEHDI, HAMIDIAN NARGES, AMIRI HADI. INVESTIGATING THE ROLE OF ACCOUNTING INFORMATION UNCERTAINTY ON INVESTORS’ REACTION TO EARNINGS ANNOUNCEMENT. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;14(57 ):147-170. Available from: https://sid.ir/paper/242246/en

IEEE: Copy

MEHDI ARABSALEHI, NARGES HAMIDIAN, and HADI AMIRI, “INVESTIGATING THE ROLE OF ACCOUNTING INFORMATION UNCERTAINTY ON INVESTORS’ REACTION TO EARNINGS ANNOUNCEMENT,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 57 , pp. 147–170, 2018, [Online]. Available: https://sid.ir/paper/242246/en

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