Ownership Concentration, Earnings Management and Stock Market Liquidity: Evidence from Iran
سال انتشار: 1397
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 562
فایل این مقاله در 11 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
AMSCONF05_158
تاریخ نمایه سازی: 5 آبان 1397
چکیده مقاله:
The speed and capability of liquidity of assets are important factors in investment decisions in the capital market.Investors in their choice of investment choices, in addition to their risk and returns, pay particular attention to theirliquidity. The effect of this feature on securities market variables is the subject of many financial investigations. Giventhe role of liquidity in discovering asset prices, distributing financial risk, and reducing transaction costs, it is importantto recognize the factors that affect it. The purpose of this study was to investigate the effects of ownershipconcentration, earning management on stock market liquidity. This study has been carried out on 141 companies duringthe period 2001-2006. Research findings suggest that the ownership concentration and earning management has anegative impact on stock market liquidation.
کلیدواژه ها:
نویسندگان
Leila Lotfi
PhD student, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran
Mehdi Mohammadi
Assistant professor, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran