Corporate Profitability and its Connection to Liquidity Growth and Stock Return
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 96
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شناسه ملی سند علمی:
JR_IJFMA-8-31_008
تاریخ نمایه سازی: 29 فروردین 1402
چکیده مقاله:
The study of profit information content has a wide range of theoretical and practical foundations for the academics and professionals in the field of accounting and management, to conduct scientific research to fill the gaps. Consequently, in the present study, the information content was examined for the profitability of companies listed on the Tehran Stock Exchange as the research population, during a time period of ۵ years from ۱۳۹۳ to ۱۳۹۷. Using a systematic elimination method, among all listed companies on the Tehran Stock Exchange at the beginning of ۱۳۹۸, ۱۲۸ companies having the desired conditions were selected to be explored as the research sample. Using a Quantile Regression Model, the results showed different indicators: A) The quarters analyzed, showed a significant relationship between changes in Stock Return and future Profitability, but it was negative only in the first quarter, and positive, in the sub-sequent quarters studied. B) All analyzed quarters, showed a significant relationship between the economic variable of Liquidity Growth and future Profitability, but it was positive in the ۱st quarter, and negative in the sub-sequent quarters.
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نویسندگان
Negar Khosravipour
Assistant Professor, Department of Accounting, Faculty of Economics and Accounting, Islamic Azad University, Tehran Central Branch, Iran
katayoon tafreshirad
PhD Candidate, Department of Accounting, Faculty of Economics and Accounting, Islamic Azad University, Tehran Central Branch, Iran
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