Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange

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Taheri Amir reza; TAHERI GHAZALEH

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 203-214

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Title

Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange

Author(s)

Taheri Amir reza | TAHERI GHAZALEH | Issue Writer Certificate

Keywords

The volume of stockQ1

exchanges the value ofQ1

accounting informationQ2

relevanceQ2

Abstract

This study examines the effect of stock exchanges on information content of important accounting variables such as earnings, book value and cash flows for the years 1384 to 1390 in listed companies in Tehran Stock Exchange. To measure the information content of these variables, we use the average annual stock price, stock price at the end of the period, and stock price in the quarter following the end of the fiscal year. The first result of the research, which confirmed the results of previous research, is the availability of information content of each of the variables of profit, book value and cash flows, which results in the information about each of these variables being based on the price Stockholders are influential and investors make use of this information in their decisions. The results of the research show that the volume of trading has a positive and significant effect on the information content of the earnings per share and the book value of each share. This result shows that the information content of the earnings per share and the book value of each stock that is embedded in stock prices is higher in companies with higher trading volumes. Other results show that the volume of transactions did not have a significant effect on the information content of the cash flows of each share compared to the average stock price, stock price at the end of the period, and stock price in the quarter after the end of the fiscal year.

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APA: Copy

Taheri, Amir reza, & TAHERI, GHAZALEH. (2019). Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 203-214. SID. https://sid.ir/paper/388219/en

Vancouver: Copy

Taheri Amir reza, TAHERI GHAZALEH. Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):203-214. Available from: https://sid.ir/paper/388219/en

IEEE: Copy

Amir reza Taheri, and GHAZALEH TAHERI, “Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 203–214, 2019, [Online]. Available: https://sid.ir/paper/388219/en

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