Decision Usefulness evaluation of risk factor disclouser

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Khayampour Akbar; KHERADYAR SINA; REZAEI FARZIN; Vatan parast Mohammad Reza

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Journal Paper

Paper Information

Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2020 | Volume:11 | Issue:42 Page(s): 419-445

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Title

Decision Usefulness evaluation of risk factor disclouser

Author(s)

Khayampour Akbar | KHERADYAR SINA | REZAEI FARZIN | Vatan parast Mohammad Reza | Issue Writer Certificate

Keywords

Corporate risk factorsQ1

Stock price synchronicityQ1

stock price Crash riskQ1

Abstract

The disclosure of risk elements contained effective messages in assessing the impact of future events in the company. Therefore, the conscious judgment of consumers is the usefulness of providing supplementary information from the risk elements of categorized factors on the different functions of firms and improving the quality of accounting information. thus, the purpose of this study is to evaluate the usefulness in decision makers with disclosure of risk elements and economic consequences of companies performance. for this purpose, the research with 87 sample companies and in the 7-year period of 1396-1390 in the descriptive-correlation method showed that the disclosure of data elements of firm-level risk elements contained useful information in predicting the risk of fall of stock market prices but no significant relationship was found at the industry level. The disclosure of risk elements at the firm level of the industry contains useful information in predicting the synchronization behavior of firms ' stock market prices. The greater the disclosure of the risk elements has greater advantage, making a greater impact on the prediction and explanatory power of stock price and stock price appreciation.

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APA: Copy

Khayampour, Akbar, KHERADYAR, SINA, REZAEI, FARZIN, & Vatan parast, Mohammad Reza. (2020). Decision Usefulness evaluation of risk factor disclouser. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 11(42 ), 419-445. SID. https://sid.ir/paper/364864/en

Vancouver: Copy

Khayampour Akbar, KHERADYAR SINA, REZAEI FARZIN, Vatan parast Mohammad Reza. Decision Usefulness evaluation of risk factor disclouser. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2020;11(42 ):419-445. Available from: https://sid.ir/paper/364864/en

IEEE: Copy

Akbar Khayampour, SINA KHERADYAR, FARZIN REZAEI, and Mohammad Reza Vatan parast, “Decision Usefulness evaluation of risk factor disclouser,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 11, no. 42 , pp. 419–445, 2020, [Online]. Available: https://sid.ir/paper/364864/en

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