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Investigate the Relationship between the Accounting Quality and the Structure of Price Fluctuations 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 : Accounting quality , profit fluctuations , price fluctuations , returns
Abstract:

The issue of sudden stock prices in recent years, especially after the 2008 financial crisis, has attracted the attention of many academics and professionals. These changes mainly occur in the form of fall and stock price jumps. Given the importance that investors place on their stock returns, the phenomenon of stock collapse, which leads to a sharp decline in returns, has attracted more attention than any other jump. This research examines the relationship between accounting quality and the structure of price fluctuations at the time of earnings announcement. The statistical population of the study consisted of companies listed in the Tehran Stock Exchange between 2011 and 1395. Excel and Eviews software have been used to compute and prepare the data for the research information required and to analyze it. The results of the research showed that earnings quality with the fluctuation of profit in the companies selected as the sample of this research has a significant positive relationship. And shows that 1% change in the independent variable causes 0.59% direct change in the dependent variable. According to the above description, the research hypothesis is confirmed.

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