Accounting and various aspects of finance
Rafik Baghoomian; Hossein Rajabdorri; amirreza khanizolan
Abstract
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 Exchange (TSE). This research is in terms of its purpose. ...
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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 Exchange (TSE). This research is in terms of its purpose. Its period is from 2015 to 2019, and the selected sample consists of 171 companies listed in TSE. To test the research hypotheses through panel data, the ordinary least squares regression method in Eviews software was used. The findings of the research hypothesis test show that there is a negative and significant relationship between financial report readability and the stock return synchronicity. Also, institutional ownership as a moderating variable negatively correlates the illusion of financial report readability and the synchronization of stock prices. Additionally, the moderating effect of the information asymmetric variables on the relationship between the financial report readability and the price synchronization is positive and significant. According to the findings, on the one hand, it is necessary to examine the implications of financial report readability. On the other hand, in order to improve the market, more attention needs to be paid to the issues affecting the stock return synchronicity.
Rafik Baghoomian; Erfan Mohammadi
Abstract
This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company (including financial risk, operational risk and ...
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This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company (including financial risk, operational risk and business risk) and the audit fee of the company. Thus, after explaining the theoretical foundations and implementation of hypotheses of the research, we selected 101 companies listed on the Tehran Stock Exchange TSE) through screening for a period of 7 years (2012-2018). We extracted required data, and then examined the classical assumptions of linear regression. Finally, we tested the implemented hypotheses by using multivariate linear regression.Findings showed that audit committee members’ financial expertise has a negative and significant relationship with audit fee and environmental risks of the company however; such a relationship does not weaken the severity of the direct relationship between environmental risks and the audit fee of the company.
Rafik Baghoomian; Hossein Rajabdorri; Manochehr Khoramin
Abstract
The purpose of this study is to investigate th e relationship between the personality factors including ability to communicate and tolerance of ambiguity, and learning in accounting students in Iran. The study is an applied-type survey. A questionnaire and a sample of 13 2 student s of accounting at ...
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The purpose of this study is to investigate th e relationship between the personality factors including ability to communicate and tolerance of ambiguity, and learning in accounting students in Iran. The study is an applied-type survey. A questionnaire and a sample of 13 2 student s of accounting at different levels of education were conducted in 2017. To analyze the findings in the form of two main hypotheses and four sub-hypotheses, structural equation method was used by SmartPLS software. Findings of the research show that there is a positive and significant relationship between personality factor of communication ability and its four subscripts including oral communication, communication by interviewing, communicating through conversation and communicating by providing, and learning. The most relevant are communicating with the provider and the least amount is for oral communication. There is also a positive and significant relationship between personality factor of tolerance of ambiguity and learning.
Rafik Baghoomian; Kayvan AzizzadehMoghadam
Volume 11, Issue 43 , October 2014, , Pages 111-133
Abstract
Ability of companies to identify potential internal and external financing resources is an important factor fortheir growth and improvement. Main objectiveof companies is to maximize their shareholders' wealth, and capital structure is one of the effective factors for this purpose which requires optimal ...
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Ability of companies to identify potential internal and external financing resources is an important factor fortheir growth and improvement. Main objectiveof companies is to maximize their shareholders' wealth, and capital structure is one of the effective factors for this purpose which requires optimal use of financial resources to create proper returns regarding risk taken by companies. Based on data derived from a sample of 157 companies listed on Tehran Stock Exchange (TSE) from 1383 to 1389, this study examined relationship between company characteristics and capital structure.Approach of this study is descriptive-correlative, and panel data statistical method was used to test the hypotheses.
Test results showthatsize, tangibleassets, andbusiness risk of the company have a significant positive relationshipwithcapital structure; and growth opportunities of the company has a significant negative relationship with it. However, the results do not show any meaningful relationship between age and industry of the company and capital structure
