Relationship between Financial Statement Comparability and Expected stock Price Crash Risk

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NOURIFARD YADOLLAH; Kazemi Zhaleh

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

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:11 | Issue:44 Page(s): 107-124

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Title

Relationship between Financial Statement Comparability and Expected stock Price Crash Risk

Author(s)

NOURIFARD YADOLLAH | Kazemi Zhaleh | Issue Writer Certificate

Keywords

ComparabilityQ1

Financial StatementQ2

Financial ReportingQ1

Expected Stock Price Crash RiskQ1

Abstract

Comparability is relative or comparative concept, and Reduces manager's motivation to hide negative news. This is one of the reasons for Crash stock prices. The purpose of this study is to explain the relationship between the Comparability of Financial Statements as a qualitative Financial Reporting feature with the Expected Stock Price Crash Risk. The statistical population of this research includes all companies Listed in Tehran Stock Exchange. In order to achieve the research goal, 81 companies have been selected (as a sample) for the period between 2011 and 2017. The research, in terms of the type of purpose is a part of applied research and the research method is correlation in terms of content. To analyze the hypothesis of the research, logistic statistical analysis has been used. The results of the research hypothesis test showed a significant and negative relationship between the Comparability of Financial Statements and the Expected Stock Price Crash Risk.

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APA: Copy

NOURIFARD, YADOLLAH, & Kazemi, Zhaleh. (2020). Relationship between Financial Statement Comparability and Expected stock Price Crash Risk. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(44 ), 107-124. SID. https://sid.ir/paper/397705/en

Vancouver: Copy

NOURIFARD YADOLLAH, Kazemi Zhaleh. Relationship between Financial Statement Comparability and Expected stock Price Crash Risk. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;11(44 ):107-124. Available from: https://sid.ir/paper/397705/en

IEEE: Copy

YADOLLAH NOURIFARD, and Zhaleh Kazemi, “Relationship between Financial Statement Comparability and Expected stock Price Crash Risk,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 44 , pp. 107–124, 2020, [Online]. Available: https://sid.ir/paper/397705/en

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