Record Details

Examining the Relationship between Liquidity, Disclosure Quality, and Corporate Value

Academic Journal of Accounting and Economic Researches

View Archive Info
 
 
Field Value
 
Title Examining the Relationship between Liquidity, Disclosure Quality, and Corporate Value
 
Creator Hosseini, Fatemeh
Arbabiyan, Aliakbar
Khanmohammadi, Mohammadhamed
 
Description Stock Exchange is one of the economic institutions of society, and its operation is one of the important indicators reflecting the social and economic conditions. Therefore, it is necessary to further our studies to raise awareness of the investors. Since disclosure, liquidity and corporate value are of interest to investors, this study examines the effect of liquidity on disclosure quality on the one hand, and the effect of disclosure quality on the corporate value on the other hand to promote knowledge and awareness of stock exchange activities in their decisions. For this purpose, the financial information of companies listed in Tehran Stock Exchange was studied during 2008-2010. The multivariate regression analysis using panel data is applied to test research hypotheses. The results of examining relationship between liquidity and disclosure quality supports multi-dimensionality of liquidity, and examining relationship between disclosure quality and corporate value shows a significant positive correlation between these two variables.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-02-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/614
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 4, No 1 (2015): January 2015
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/614/395
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0