The Effect of Earning and Information Quality on Stock Trading
This study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018. To test the hypotheses, multiple regression analysis of panel and pool data structure is used. The results s...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2020-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39508_adc7f35a98a231341a2d0e8ca68f9c2e.pdf |
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| _version_ | 1850104551269466112 |
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| author | Abdorreza Asadi Ahmad Zendehdel Bibi Zahra Sanagostar |
| author_facet | Abdorreza Asadi Ahmad Zendehdel Bibi Zahra Sanagostar |
| author_sort | Abdorreza Asadi |
| collection | DOAJ |
| description | This study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018. To test the hypotheses, multiple regression analysis of panel and pool data structure is used. The results show that the earnings persistence, earnings response coefficient, and accruals quality significantly affect the trading days’ ratio. Furthermore, it reveals an insignificant relationship between the annual stock return and trading days’ ratio. The results further reveal that the effect of earnings persistence and quality of accruals on stock trading turnover is similarly insignificant. Simultaneously, the earnings response coefficient and annual stock return significantly affect the stock trading turnover. |
| format | Article |
| id | doaj-art-53e4777d0cc84541b98b92fc24ffbc71 |
| institution | DOAJ |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-53e4777d0cc84541b98b92fc24ffbc712025-08-20T02:39:18ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422020-12-0144718210.22067/ijaaf.2021.3950839508The Effect of Earning and Information Quality on Stock TradingAbdorreza Asadi0Ahmad Zendehdel1Bibi Zahra Sanagostar2Department of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, IranDepartment of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, IranDepartment of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, IranThis study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018. To test the hypotheses, multiple regression analysis of panel and pool data structure is used. The results show that the earnings persistence, earnings response coefficient, and accruals quality significantly affect the trading days’ ratio. Furthermore, it reveals an insignificant relationship between the annual stock return and trading days’ ratio. The results further reveal that the effect of earnings persistence and quality of accruals on stock trading turnover is similarly insignificant. Simultaneously, the earnings response coefficient and annual stock return significantly affect the stock trading turnover.https://ijaaf.um.ac.ir/article_39508_adc7f35a98a231341a2d0e8ca68f9c2e.pdfearnings persistenceearning response coefficientquality of accrualsstock trading |
| spellingShingle | Abdorreza Asadi Ahmad Zendehdel Bibi Zahra Sanagostar The Effect of Earning and Information Quality on Stock Trading Iranian Journal of Accounting, Auditing & Finance earnings persistence earning response coefficient quality of accruals stock trading |
| title | The Effect of Earning and Information Quality on Stock Trading |
| title_full | The Effect of Earning and Information Quality on Stock Trading |
| title_fullStr | The Effect of Earning and Information Quality on Stock Trading |
| title_full_unstemmed | The Effect of Earning and Information Quality on Stock Trading |
| title_short | The Effect of Earning and Information Quality on Stock Trading |
| title_sort | effect of earning and information quality on stock trading |
| topic | earnings persistence earning response coefficient quality of accruals stock trading |
| url | https://ijaaf.um.ac.ir/article_39508_adc7f35a98a231341a2d0e8ca68f9c2e.pdf |
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