Effects of Accruals Quality on Conditional Volatility

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Feizollahi Solaleh; LASHKARIZADEH MARYAM

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 31-51

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Information Journal Paper

Title

Effects of Accruals Quality on Conditional Volatility

Author(s)

Feizollahi Solaleh | LASHKARIZADEH MARYAM | Issue Writer Certificate

Keywords

Accruals QualityQ2

Conditional VolatilityQ1

Dynamic Panel GARCH ModelsQ2

Abstract

By demonstrating the inability of standard financial models that are based on perfect rationality, behavioral finance school turned to psychology and behavioral decision knowledge. Behavioral finance means the study of investment behavior by using the ideas and beliefs that investors may act irrationally. According to behavioral finance model, because many factors are involved in investors' decisions and only one of these factors is valuation models, so biases can be seen in investors’ behavior. Using the data from 155 listed firms in Tehran Stock Exchange. This study attempts to investigate the relations between Accruals Quality, and Conditional Volatility. The results showed that Accruals Quality have an inverse impact on Conditional Volatility in Tehran Stock Exchange.

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APA: Copy

Feizollahi, Solaleh, & LASHKARIZADEH, MARYAM. (2021). Effects of Accruals Quality on Conditional Volatility. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 31-51. SID. https://sid.ir/paper/405506/en

Vancouver: Copy

Feizollahi Solaleh, LASHKARIZADEH MARYAM. Effects of Accruals Quality on Conditional Volatility. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):31-51. Available from: https://sid.ir/paper/405506/en

IEEE: Copy

Solaleh Feizollahi, and MARYAM LASHKARIZADEH, “Effects of Accruals Quality on Conditional Volatility,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 31–51, 2021, [Online]. Available: https://sid.ir/paper/405506/en

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