The Qualitative Effect of Risk Disclosure Components on Information Asymmetry, Regarding To the Moderating Variables, Firm-Riskiness, Economic Downturn and Institutional Analysts in Tehran Stock Exchange

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HEIDARI MEHDI; MANSOURFAR GHOLAMREZA; rezaei firouzjaei mahdi

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Journal: FINANCIAL RESEARCH Year:2016 | Volume:18 | Issue:3 Page(s): 391-414

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Title

The Qualitative Effect of Risk Disclosure Components on Information Asymmetry, Regarding To the Moderating Variables, Firm-Riskiness, Economic Downturn and Institutional Analysts in Tehran Stock Exchange

Author(s)

HEIDARI MEHDI | MANSOURFAR GHOLAMREZA | rezaei firouzjaei mahdi | Issue Writer Certificate

Keywords

Quality of Risk DisclosureQ2

Information asymmetryQ2

Different Firm-RiskinessQ2

institutional AnalystsQ2

Market ConditionsQ2

Abstract

The purpose of this study is to investigate the relationship between the quality of company's risk disclosure with Information asymmetry under Firm-Riskiness, economic downturn and institutional Analysts in Tehran Stock Exchange To achieve this aim 100 firms were evaluated over the period of 2009-2014. To test the research hypothesis, random data pattern is used. The analysis of risk information disclosure in this study have been investigated by content analysis of the various sections of board of directors Performance Report. The role of the present study is based on the standard which was introduced by Linsley and Shrives (2006). The results of current study show that there is a significant negative relationship between Quality of Risk Disclosure and Information asymmetry (bid-ask spread and volume of transactions). Also level of firm-riskiness regarding to level of technology and existence of institutional Analysts in volume of transactions case had a significant impact on the relationship between Quality of Risk Disclosure and Information asymmetry. But in Tehran Stock Exchange, risk information disclosure in different Economic conditions has a same impact on Information asymmetry.

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APA: Copy

HEIDARI, MEHDI, MANSOURFAR, GHOLAMREZA, & rezaei firouzjaei, mahdi. (2016). The Qualitative Effect of Risk Disclosure Components on Information Asymmetry, Regarding To the Moderating Variables, Firm-Riskiness, Economic Downturn and Institutional Analysts in Tehran Stock Exchange. FINANCIAL RESEARCH, 18(3 ), 391-414. SID. https://sid.ir/paper/91170/en

Vancouver: Copy

HEIDARI MEHDI, MANSOURFAR GHOLAMREZA, rezaei firouzjaei mahdi. The Qualitative Effect of Risk Disclosure Components on Information Asymmetry, Regarding To the Moderating Variables, Firm-Riskiness, Economic Downturn and Institutional Analysts in Tehran Stock Exchange. FINANCIAL RESEARCH[Internet]. 2016;18(3 ):391-414. Available from: https://sid.ir/paper/91170/en

IEEE: Copy

MEHDI HEIDARI, GHOLAMREZA MANSOURFAR, and mahdi rezaei firouzjaei, “The Qualitative Effect of Risk Disclosure Components on Information Asymmetry, Regarding To the Moderating Variables, Firm-Riskiness, Economic Downturn and Institutional Analysts in Tehran Stock Exchange,” FINANCIAL RESEARCH, vol. 18, no. 3 , pp. 391–414, 2016, [Online]. Available: https://sid.ir/paper/91170/en

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