IFRS adoption, stock price synchronicity and volatility [PDF]
, 2016 Verônica de Fátima Santana
openaire +2 more sources
Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [PDF]
مطالعات تجربی حسابداری مالی, 2021 The purpose of this study is to investigate the relationship between financial report readability and stock return synchronicity with the moderating role of institutional ownership and information asymmetry in companies listed in the Tehran Stock ...
Rafik Baghoomian +2 more
doaj +1 more source
Uncertainty triggers overreaction: evidence from corporate takeovers [PDF]
, 2016 Behavioural finance models suggest that under uncertainty, investors overweight their private information and overreact to it. We test this theoretical prediction in an M&A framework.
Black, Emma L. +3 more
core +1 more source
Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [PDF]
مجله دانش حسابداری, 2019 Objective: This research aim at identification of the factors affecting the stock price synchronicity and their ranking in a sample of 1030 years-companies from the Tehran Stock Exchange in the years 2006 to 2015.
Mohsen Lotfi (Ph.D) +2 more
doaj +1 more source
Board of Commisioners Composition, Governance Committee, and Stock Price Synchronicity
Jurnal Akuntansi dan Keuangan, 2019 Market returns do not fully explain individual stock return changes, suggesting insynchronous movement between the two types of returns. The phenomena is widely called stock price synchronicity.
Sansaloni Butar Butar
doaj +1 more source
Investigating the effect of major shareholders' ownership on stock price concurrence with emphasis on the quality of information disclosure of firms listed on the Tehran Stock Exchange [PDF]
New Applied Studies in Management, Economics & Accounting, 2022 The main purpose of the current research is to investigate the effect of major shareholders' ownership on stock price concurrence with emphasis on the quality of information disclosure of firms listed on the Tehran Stock Exchange. The current research is
Mahsa Zardi Giglou +2 more
doaj +1 more source
Experimental test of the effect of uncertainty in external information environment due to stock return volatility on the relationship between cost-income matching and stock price concurrency [PDF]
فصلنامه بورس اوراق بهادار, 2022 Environmental uncertainty exposes the company to an unpredictable environment and causes many fluctuations in the performance of companies. The purpose of this study is to investigate the effect of uncertainty in the external information environment due ...
Amir Mozafarnezhad +3 more
doaj +1 more source
Relationship between Information Disclosure with the Stock Price Synchronicity and Crash Risk of Falling Stock Prices within Simultaneous Equations System [PDF]
مجله دانش حسابداری, 2019 Objective: This study examines the bilateral (two-sided) relationship between information disclosure with stock price synchronicity and the crash risk of falling stock prices in the companies listed in the Tehran Stock Exchange, TSE, in the period 2008 ...
Ahmad Fallahzadeh Abarghouhei +2 more
doaj +1 more source
Firm Interlock and Stock Price Synchronicity: Evidence from the Tehran Stock Exchange [PDF]
تحقیقات مالی, 2019 Objective: Pyramidal ownership structures and cross-ownership are common phenomena in developing economies. These structures result in a divergence between voting rights and cash flow rights on the one hand, and create internal capital markets through ...
Mohammadreza Farajpour Bibalan +2 more
doaj +1 more source
Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? [PDF]
, 2011 This paper investigates the capital market consequences of the SEC\u27s decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination
Kim, Yongtae, Li, Haidan, Li, Siqi
core +2 more sources