Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments

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REZAEI ZEINAB; AHMADI SAEID ALI; Kaab Omeir Ahmad

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

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:3 (41) Page(s): 51-70

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Information Journal Paper

Title

Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments

Author(s)

REZAEI ZEINAB | AHMADI SAEID ALI | Kaab Omeir Ahmad | Issue Writer Certificate

Keywords

Discloser QualityQ2

Management CommentaryQ1

Nature of BusinessQ1

Financial PerformanceQ1

Professional Investors’JudgmentsQ1

Abstract

Disclosure of useful and high-quality information can improve investor decision-making in the capital market. One of the channels of Information disclosure in the capital market is the Management Commentary. The purpose of this study is to investigate the effect the quality of disclosure of the business nature of the Management Commentary and the Financial Performance of the company on the decision-making of investors. To test the research hypotheses, a scenario-based questionnaire has been used. The period of research is 2018. The statistical population consists of all active professional investors in Tehran Stock Exchange (TSE) and the research sample consists of 160 professional investors. The results of the study show that professional investors tend to do more (less) investment in a condition which the quality of business nature disclosure is high (low). Also, the results of the research point out that in condition of incremental (decrease) Financial Performance, the high (low) quality of business nature disclosure is increases (ldecrease) the willingness of professional investors to investment. In addition, the results of the research indicate that with increasing (decreasing) the quality of business nature disclosure, professional investors ' decision-making on the earnings persistence of company is increases (decreases).

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APA: Copy

REZAEI, ZEINAB, AHMADI, SAEID ALI, & Kaab Omeir, Ahmad. (2019). Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(3 (41) ), 51-70. SID. https://sid.ir/paper/405108/en

Vancouver: Copy

REZAEI ZEINAB, AHMADI SAEID ALI, Kaab Omeir Ahmad. Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(3 (41) ):51-70. Available from: https://sid.ir/paper/405108/en

IEEE: Copy

ZEINAB REZAEI, SAEID ALI AHMADI, and Ahmad Kaab Omeir, “Investigating the Effect of the Quality of Business Nature Disclosure and Financial Performance on the Professional Investors’ Judgments,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 3 (41) , pp. 51–70, 2019, [Online]. Available: https://sid.ir/paper/405108/en

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