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Investigate the Relationship between Information Risk and Accounting Quality at the Time of Declaration of Profit
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 5, Issue: 4)
Author: Mehrdad Honarjoo , Alireza Shahriari
Keywords : Profit , Stock Price , Information Risk , Accounting Quality
Abstract:

Accounting standards are used to reduce the asymmetry of information between investors and companies admitted to the stock market, which can help investors understand the risks of companies and help them make the right decisions for investment. This research examines the relationship between accounting quality and information risk at the time of earnings announcement. The statistical population of the study consisted of companies listed in the Tehran Stock Exchange between 2011 and 2016. Calculations and mathematical operations of this study will be done using EXCEL and Eviews software. The results of the research showed that there is a significant relationship between accounting quality and stock price. Our second hypothesis, based on the high quality of accounting, reduces the risk of information, and consequently increases the promised gain, was not approved.

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