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بررسی رابطۀ بین محافظهکاری در گزارشگری مالی و نقدشوندگی سهام شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 7، دوره 22، شماره 4، 1394، صفحه 521-540 اصل مقاله (330.87 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.56250 | ||
نویسندگان | ||
محمد نمازی* 1؛ فرهاد کاشانیپور2 | ||
1استاد گروه حسابداری، دانشکدۀ اقتصاد، مدیریت و علوم اجتماعی دانشگاه شیراز، شیراز، ایران | ||
2کارشناسارشد حسابداری، دانشکدۀ اقتصاد، مدیریت و علوم اجتماعی دانشگاه شیراز، شیراز، ایران | ||
چکیده | ||
هدف این پژوهش، مطالعۀ رابطۀ بین محافظهکاری در گزارشگری مالی و نقدشوندگی سهام شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران است. در این راستا، 106 شرکت پذیرفتهشده در بورس اوراق بهادار تهران در دورۀ زمانی 1390-1379 بررسی شدند. در این پژوهش برای آزمون فرضیهها از دادههای تابلویی با اثرهای ثابت استفاده شده است. یافتههای پژوهش نشان میدهد طی دورۀ مطالعه، بین محافظهکاری و معیارهای مستقیمِ نقدشوندگی شامل حجم نسبی معاملات و عمق ریالی نسبی رابطۀ مثبتی برقرار است و بین محافظهکاری و معیارهای معکوسِ نقدشوندگی مانند شکاف مطلق و نسبی قیمت پیشنهادی خریدوفروش سهام رابطۀ منفی وجود دارد. همچنین نتایج نشان داد با توجه به ضریب تعیین تعدیلشده، اثر محافظهکاری بر معیارهای معاملاتی، بهویژه تعداد روزهای معاملاتی نسبت به معیارهای اطلاعاتی بیشتر است. | ||
کلیدواژهها | ||
بورس اوراق بهادار تهران؛ محافظهکاری؛ معیارهای اطلاعاتی؛ معیارهای معاملاتی و نقدشوندگی | ||
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