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گواهی نمایه سازی مقاله Corporate disclosure, transparency and stock liquidity: Empirical estimation from the Tehran Stock Exchange

عنوان مقاله: Corporate disclosure, transparency and stock liquidity: Empirical estimation from the Tehran Stock Exchange
شناسه (COI) مقاله: MAVC03_093
منتشر شده در سومین کنفرانس بین المللی اقتصاد،مدیریت،حسابداری با رویکرد ارزش آفرینی در سال ۱۳۹۵
مشخصات نویسندگان مقاله:

Mohammad Hassan jenani - Associate Professor of Accounting, Islamic Azad University, Boroujerd, Iran
Mahmood Hematfar - Associate Professor of Accounting, Islamic Azad University, Boroujerd, Iran
Farahnaz Moradi - MSC. Student, Accounting, Boroujerd Branch Islamic Azad University, Boroujerd, Iran&Auditor of supreme Audit court

خلاصه مقاله:
Illiquidity remains one of the biggest challenges facing stock in Tehran securities market. .On this base, researcher seeks to investigate the role of disclosure and transparency on stock liquidity of۹۲ accepted corporations in Tehran securities market for period 8 years from ۱۳۸۵ to۱۳۹۲ in this research. The multivariate regression model is implemented to test research hypothesis by using the combined data and to measure the liquidity of a multidimensional model liquidity Liu ۲۰۰۶).Data analysis indicates that the disclosure and transparency affect on improvement of liquidity and as well as making illiquidity risk, as there is an inverse and significance relationship between the degree of disclosure and transparency with illiquidity risk. In addition to, results reveal that the corporations which have stronger disclosure and transparency, liquidity is higher than corporations that disclosure and transparency is weaker

کلمات کلیدی:
Disclosure, transparency, liquidity, illiquidity risk

صفحه اختصاصی مقاله و دریافت فایل کامل: https://www.civilica.com/Paper-MAVC03-MAVC03_093.html