The Effect of the Sale of the Company to Disclose Bad News for Companies at Different Levels of Activity Ratios

Subject Areas : Financial Mathematics

Mitra Mohammad Talebi ¹ , Majid Davoodi Nasr ² , Bahark Mohammadtalebi ³

1 - Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
2 - Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
3 - Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran

Received: 2017-01-30 Accepted : 2017-01-30 Published : 2016-11-01

Keywords: Return on assets, Fixed assets, Disclosure of bad news,

Abstract :

Companies must publish financial reports on time. When market information is more important and this information is used to shape more effective decision-making. Although most companies, financial reports required by the authorities at intervals determined Speak but at the same time, it can be claimed that the delay in publishing the financial reports of a company to another company, the difference is significant The statistical sample included 116 companies in Tehran Stock Exchange during the years 2010 to 2014. In this study, the hypothesis of linear regression was used Software to analyse data and test hypotheses have been used Eviews results The research suggests that the company's sales on the disclosure of bad news affects companies as well as participate in interactive sales ratio of sales to working capital, fixed assets is effective.

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