RELATIONSHIP BETWEEN THE SOME OF CORPORATE GOVERNANCE MECHANISMS AND INFORMATION ASYMMETRY IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

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.

RAHIMIAN N.A.D.; SALEHNEJAD S.H.; SALEKI A.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:16 | Issue:58 Page(s): 0-0

Download Full-Text

Persian Verion

View:

2,379

Download:

Cites:

Information Journal Paper

Title

RELATIONSHIP BETWEEN THE SOME OF CORPORATE GOVERNANCE MECHANISMS AND INFORMATION ASYMMETRY IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

RAHIMIAN N.A.D. | SALEHNEJAD S.H. | SALEKI A. | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ3

INFORMATION ASYMMETRYQ2

LIQUIDITY MARKETQ2

Abstract

In this research has been examined the relationship between LIQUIDITY MARKET changes (i.e. bid-ask spread and depth) as a proxy of INFORMATION ASYMMETRY around quarterly earning announcements and the percentage of independent directors of board, ownership percentage of institutional investors and internal auditing as CORPORATE GOVERNANCE mechanisms in the firms listed in Tehran stock exchange from 1383-1386 (2005-2008). For examine relationships are utilized Pearson correlation test and Mann-Whitney test for internal auditing hypotheses and spearman correlation test and Kendall’s Tau-b test for percentage of independent directors of board and institutional investors hypotheses. Results indicate that there isn’t meaningful relationship between internal auditing and percentage of independent directors of board and INFORMATION ASYMMETRY. While, INFORMATION ASYMMETRY has meaningful relationship with institutional investors. Also via comparison changes of bid-ask spread before and after earning announcements by Wilcoxon test is concluded that level of INFORMATION ASYMMETRY after announcement is more than before it and this subject is consistent with previous researches.

Cites

References

No record.

Cite

APA: Copy

RAHIMIAN, N.A.D., SALEHNEJAD, S.H., & SALEKI, A.. (2010). RELATIONSHIP BETWEEN THE SOME OF CORPORATE GOVERNANCE MECHANISMS AND INFORMATION ASYMMETRY IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(58), 0-0. SID. https://sid.ir/paper/356423/en

Vancouver: Copy

RAHIMIAN N.A.D., SALEHNEJAD S.H., SALEKI A.. RELATIONSHIP BETWEEN THE SOME OF CORPORATE GOVERNANCE MECHANISMS AND INFORMATION ASYMMETRY IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;16(58):0-0. Available from: https://sid.ir/paper/356423/en

IEEE: Copy

N.A.D. RAHIMIAN, S.H. SALEHNEJAD, and A. SALEKI, “RELATIONSHIP BETWEEN THE SOME OF CORPORATE GOVERNANCE MECHANISMS AND INFORMATION ASYMMETRY IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 58, pp. 0–0, 2010, [Online]. Available: https://sid.ir/paper/356423/en

Related Journal Papers