- تاریخ انتشار : ۱۳۹۶
- ناشر : کنفرانس بین المللی رویکردهای پژوهشی در مدیریت،اقتصاد،حسابداری و علوم انسانی
- زبان مقاله : همه
- تعداد صفحات : 10
- حجم فایل : 309.376 کیلوبایت
- نوع مقاله : مجموعه مقالات کنفرانس
- مجموعه : اقتصاد
چکیده مقاله
Many of the Changes in companies’ risks in capital markets are subject to the various and diverse information offered by the companies to the market. Parts of this information are derived by predictions and estimations. Thus, the authenticity and accuracy of such predictions become questionable. The present study experimentally evaluates the factors identified in the research and studies performed outside the country on Tehran’s securities exchange market. The study population includes 94 companies, accepted to Tehran’s securities exchange market, for which the required information are available for a seven-year period from 2009 to 2015. The current research paper is based on a correlation analysis method in terms of the nature and methodology of the research and it makes use of correlation and linear regression tests to examine the study hypotheses. The study hypotheses are based upon three factors, namely the accuracy of the predictions, the number of times predictions are made and the predictions’ credibility. Considering the companies’ risk reactions to the announcement of management’s earnings’ predictions, as the dependent variable, the study results indicate that there is an inverse relationship between the management announced earnings and the company risk.
نحوه استناد به مقاله
در صورتی که می خواهید به این مقاله در اثر پژوهشی خود ارجاع دهید، می توانید از متن زیر در بخش منابع و مراجع بهره بگیرید :
؛؛؛ ۱۳۹۵، The Survey of the Relationship between Management’s Earnings-Per-Share Forecast and the risk in Companies Accepted in Tehran’s Securities Exchange Market، کنفرانس بین المللی رویکردهای پژوهشی در مدیریت،اقتصاد،حسابداری و علوم انسانی، https://scholar.conference.ac:443/index.php/download/file/11774-The-Survey-of-the-Relationship-between-Management’s-Earnings-Per-Share-Forecast-and-the-risk-in-Companies-Accepted-in-Tehran’s-Securities-Exchange-Market
در داخل متن نیز هر جا به عبارت و یا دستاوردی از این مقاله اشاره شود پس از ذکر مطلب، در داخل پرانتز، مشخصات زیر نوشته شود.
(؛؛؛ ۱۳۹۵)