The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance

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MOUSAVI SHIRI SEYYED MAHMOUD; Ghadrdan Ehsan; CHERAGHI SOMAYEH

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

Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2019 | Volume:12 | Issue:45 Page(s): 46-67

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Title

The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance

Author(s)

MOUSAVI SHIRI SEYYED MAHMOUD | Ghadrdan Ehsan | CHERAGHI SOMAYEH | Issue Writer Certificate

Keywords

Corporate GovernanceQ1

Timely Reporting Of RestatementsQ1

Abnormal Stock ReturnsQ2

Unexpected EarningsQ1

Abstract

The aim of this study is to investigate the role of Corporate Governance in the timely of reporting the restated financial information and the effect of Corporate Governance on the relation between restated financial information and abnormal returns. A sample of 160 list companies in Tehran Stock Exchange for the period of 2012-2017 has been selected. The results show that there is a direct relationship between independence of the board of directors, Chief Executive Officers (CEO) change and auditor change with Timely of the restated financial information. Other results show that there is no relationship between duties duality of CEO and Timely of the restated financial information. The results show that after the date of restatement, Timely of the restated financial information is effect on abnormal returns and Unexpected Earnings is not important for this result. other results show that CEO change is influence on the relationship between abnormal returns and season information after date of restated financial information. Eventually the results show that in firms by Timely of the restated financial information that reports season information after date of restated, the change of CEO is not influence on the relationship between Unexpected Earnings and abnormal returns. This result can be accepted in the firms that do not reports restated financial information by timely.

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APA: Copy

MOUSAVI SHIRI, SEYYED MAHMOUD, Ghadrdan, Ehsan, & CHERAGHI, SOMAYEH. (2019). The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance. JOURNAL OF SECURITIES EXCHANGE, 12(45 ), 46-67. SID. https://sid.ir/paper/388231/en

Vancouver: Copy

MOUSAVI SHIRI SEYYED MAHMOUD, Ghadrdan Ehsan, CHERAGHI SOMAYEH. The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2019;12(45 ):46-67. Available from: https://sid.ir/paper/388231/en

IEEE: Copy

SEYYED MAHMOUD MOUSAVI SHIRI, Ehsan Ghadrdan, and SOMAYEH CHERAGHI, “The Relationship Between Timely of the Restated Financial Information with Abnormal Stock Returns and the Role of Corporate Governance,” JOURNAL OF SECURITIES EXCHANGE, vol. 12, no. 45 , pp. 46–67, 2019, [Online]. Available: https://sid.ir/paper/388231/en

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