نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری،دانشگاه پیام نور،تهران،ایران
2 کارشناس ارشد،گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and Purpose of the Article: This study aimed to investigate the effect of financial and political volatility on the value relationship of accounting information, with an emphasis on the role of ownership type.
Research Method: The present study is descriptive correlational in terms of methodology and quasi-experimental and post-event research methods have been used for data analysis. The statistical population of this study includes all companies listed on the Tehran Stock Exchange between 2013 and 2014. Among these companies, 151 companies were selected as a statistical sample using the screening sampling method. Data analysis was performed using the multivariate regression method at a confidence level of 95% and using Stata software.
Research Findings: The results of the study showed that political fluctuations (presidential elections) have a significant effect on the value relevance of accounting information, which is a direct effect. The type of ownership (government, private, institutional, etc.) has a significant effect on the relationship between political fluctuations and the value relevance of accounting information, the type of ownership has a negative and significant effect on the relationship between political fluctuations (year before the election) and the value relevance of accounting information. Also, the type of ownership has a negative and significant effect on the relationship between political fluctuations (year of the election) and the value relevance of accounting information, and the type of ownership has no significant effect on the relationship between political fluctuations (year after the election) and the value relevance of accounting information.
کلیدواژهها [English]
)