Information content of accounting and Capital Market Development

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Momeni Taheri Mahdi; RAHNAMAY ROODPOSHTI FRAYDOON; PANAHIAN HOSSEIN; KHODARAHMI BEHROOZ

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

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING Year:2021 | Volume:6 | Issue:23 Page(s): 229-242

Download Full-Text

View:

113

Download:

Cites:

Information Journal Paper

Title

Information content of accounting and Capital Market Development

Author(s)

Momeni Taheri Mahdi | RAHNAMAY ROODPOSHTI FRAYDOON | PANAHIAN HOSSEIN | KHODARAHMI BEHROOZ | Issue Writer Certificate

Keywords

Information content of accounting

capital market development

generalized torques

Abstract

An efficient capital market requires companies to provide quality financial information. It is also expected that with the development of the capital market, market participants pay more attention to the Information content of accounting. Therefore, the present study seeks to answer the question to what extent the Information content of accounting and capital market development are affected by each other? 207 companies were selected in the period of 2013-2019 using fixed and random effects method as well as generalized torque estimator (GMM) and with the help of Stata software, the research hypotheses have been tested. To measure market development, three variables of stock market size, activity volume and turnover ratio were used and to calculate the Information content of accounting the model of Kevin et al. [29] has been used. The results of examining the hypotheses showed that both the variables of capital market development and the Information content of accounting have a positive effect on each other. Also, the development of the market in the past one and two periods has had a significant and positive effect on the development of the capital market in the current period, while the Information content of accounting of the past one and two periods do not have a significant impact on the content of current accounting information.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

Momeni Taheri, Mahdi, RAHNAMAY ROODPOSHTI, FRAYDOON, PANAHIAN, HOSSEIN, & KHODARAHMI, BEHROOZ. (2021). Information content of accounting and Capital Market Development. INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, 6(23), 229-242. SID. https://sid.ir/paper/982175/en

Vancouver: Copy

Momeni Taheri Mahdi, RAHNAMAY ROODPOSHTI FRAYDOON, PANAHIAN HOSSEIN, KHODARAHMI BEHROOZ. Information content of accounting and Capital Market Development. INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING[Internet]. 2021;6(23):229-242. Available from: https://sid.ir/paper/982175/en

IEEE: Copy

Mahdi Momeni Taheri, FRAYDOON RAHNAMAY ROODPOSHTI, HOSSEIN PANAHIAN, and BEHROOZ KHODARAHMI, “Information content of accounting and Capital Market Development,” INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, vol. 6, no. 23, pp. 229–242, 2021, [Online]. Available: https://sid.ir/paper/982175/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops