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The Relationship between Free Cash Flow, Excess Stock Return Synchronicity and Quality of Disclosure with Regard to the Company's Growth in Companies Listed in Tehran Stock Exchange

Academic Journal of Accounting and Economic Researches

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Title The Relationship between Free Cash Flow, Excess Stock Return Synchronicity and Quality of Disclosure with Regard to the Company's Growth in Companies Listed in Tehran Stock Exchange
 
Creator Sadeghi Hardengi, Tahereh
 
Description The purpose of this study was to investigate the relationship between free cash flow, return on equity and quality surplus synchronization disclosed with regard to the company's growth in the listed companies on the Stock Exchange in Tehran. The population of this research in the Tehran Stock Exchange listed companies and data sample consists of 105 companies for the period of 7 years is (2008-2013). Multivariate linear regression analysis to test the hypothesis of this study is at 5%. The results show that the company's growth and free cash flow in excess of synchronicity affect stock returns. The results also showed that companies with low growth (large) and the top (bottom) of free cash, concurrency excess stock return is greater (less) are. In addition, the results showed the company's growth and free cash flow affect the quality of disclosure. In other words, companies with low growth (large) and the top (bottom) of free cash flow, the quality of disclosed lower (higher).
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2020-01-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
application/xml
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/916
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 9, No 1 (2020): January 2020
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/916/738
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/916/739
 
Rights Copyright (c) 2020 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0