Effect The Information Content of Interest on Stock Returns (Evidence From Tehran Stock Exchange)

چکیده مقاله

This study aimed to assess the impact of the information content earning on the stoc returns. Information on the performance of financial markets is an undeniable role. According to agency theory, should control or monitoring mechanisms sufficient to protect against conflicts of interest caused by shareholders. Transparency and quality of information provided in the financial statements it is considered as a practical way. Regarding the purpose of its application is the type of correlation method. The study population includes all companies listed on the Stock Exchange in Tehran. Scope and research data over the years 2008 to 2013 as the annual financial statements of all companies listed on the stock exchange, banks and other service companies, for example, collected, extracted and examined. The results of research showed that the information content of interest has a significant effect on stock returns.

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