- تاریخ انتشار : ۱۳۹۴
- ناشر : کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و حسابداری
- زبان مقاله : همه
- تعداد صفحات : 12
- حجم فایل : 550.948 کیلوبایت
- نوع مقاله : مجموعه مقالات کنفرانس
- مجموعه : مدیریت
چکیده مقاله
Normal Accruals give information about company’s value to investors while investors in understanding the true value of companies may face with this problem that the information asymmetry between informed and less informed traders can increase the transaction costs. The purpose of current research is the investigation of the effect of Normal Accruals on the Cost of Stock Trading in Accepted Firms in Tehran Stock exchange. This research regarding the purpose was an applied study and also regarding the method was a descriptive-correlation study. The research population consisted of the active companies in Tehran Stock Exchange between years of 2009-2013, that have presented its financial statements to Tehran Stock Exchange in these years. Sampling was systematic removal and by using this method 90 companies have been selected for appropriate modeling and statistical analysis. Using the combined data, modeling and multivariate regression the hypotheses have been tested. The research findings were showed that there is significant relationship between normal accruals and Cost of Stock Trading
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 :
Peyman AminiDr. ؛Samira Jebali؛AAmar Keyvanfar؛Saman Mohamadi Ghasriyan؛ ۱۳۹۳، The Effect of Normal Accruals on the Cost of Stock Traiding in Accepted Firms in Tehran Stock Exchange، کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و حسابداری، https://scholar.conference.ac:443/index.php/download/file/13420-The-Effect-of-Normal-Accruals-on-the-Cost-of-Stock-Traiding-in-Accepted-Firms-in-Tehran-Stock-Exchange
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.
(Peyman AminiDr. ؛Samira Jebali؛AAmar Keyvanfar؛Saman Mohamadi Ghasriyan؛ ۱۳۹۳)