تبیین مفهومی تأثیرپذیری میزان معاملات و دادوستدها از اعلان سودها
محورهای موضوعی : حسابداری و مالی
حسن چناری
1
(گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران)
بهمن بنی مهد
2
(گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران)
کلید واژه: بازار سرمایه, حجم معاملات, واژه‌های کلیدی: اعلان سود,
چکیده مقاله :
چکیدههدف این پژوهش تبیین تئوریکی تأثیرپذیری میزان معاملات و دادوستدها از اعلان سودها است. روش پژوهش حاضر، روش شناخت تاریخی در چارچوب مطالعات کتابخانه‌ای و از نوع پژوهش‌های نظری –تحلیلی و مبتنی بر پژوهش‌های مرتبط با موضوع است. در حالت کلی رویکرد تحلیلی حداقل 4 ویژگی مهم را دارد؛ اول این که این دیدگاه اغلب متنی است، به ابن معنی که می‌پذیرد حسابداری دارای اثرات اقتصادی، سیاسی و اجتماعی است. دوم این که این تئوری به دنبال مشارکت و تعامل است. به این معنی که همواره به دنبال تغییر و یا بهبود رویه‌های حسابداری است. سوم این که با هر دو سطح خرد (افراد و سازمان‌ها) و کلان (حرفه و جامعه) مربوط است و چهارم میان‌رشته‌ای است و با سایر نظام‌ها ارتباط داشته و از آن‌ها قرض گرفته و با آن‌ها ترکیب می‌شود. فلذا دیدگاه انتقادی بیشتر از مطالعات سنتی با حرفه، نظام و رویه‌های حسابداری مربوط است. اصل افشاء به عنوان یکی از اصول حسابداری مطرح است و بر اساس این اصل، باید کلیه اطلاعات مربوط به فعالیت‌های شرکت به نحو مناسب و به موقع در اختیار گروه‌های مختلف قرار گیرد. به عبارتی از افشای اطلاعات می‌توان به جریان انتقال اطلاعات از قلمرو خاص به قلمرو عام کرد. افشای مناسب و با کیفیت منجر به بهبود شفافیت و کاهش عدم تقارن اطلاعاتی و اثربخشی بازار خواهد شد. تأثیراتی که نوسانات را در بازار سرمایه تعیین می‌کنند، بی‌شمار هستند. رویدادهای گذشته، حال و حتی آینده نادیده گرفته شده، در قیمت بازار منعکس می‌شوند، اما اغلب رابطه آشکاری را با تغییر قیمت‌ها نشان نمی‌دهند. دانش‌افزایی: نتایج این پژوهش اطلاعات تئوریکی مفیدی را برای سیاست‌گذاران و نهادهای تدوین‌کننده استانداردهای حسابداری در خصوص کیفیت گزارشگری مالی در راستای سرمایه‌گذاران فراهم آورده و موجب توسعه نتایج تحقیقات رفتاری در حوزه مالی می‌شود.AbstractThe objective of this research is conceptual explanation of the effectiveness of Trading Volume around Earnings Announcements. The method of the present research is the method of historical cognition in the framework of library studies and is of the type of theoretical-critical research and based on research related to the subject.In general, the analytical approach has at least 4 important features; First, this view is often textual, meaning that it accepts that accounting has economic, political, and social implications. Second, this theory seeks participation and interaction. This means that it is always looking to change or improve accounting practices. Third, it is related to both micro (individuals and organizations) and macro (profession and society) levels, and the fourth is interdisciplinary and relates to, borrows from, and combines with other systems. Therefore, the critical view is more related to the accounting profession, system and procedures than traditional studies.The principle of disclosure is considered as one of the principles of accounting and according to this principle, all information related to the activities of the company should be provided to various groups in an appropriate and timely manner. In other words, information disclosure can be used to transfer information from a specific domain to a general domain. Proper and quality disclosure will improve transparency and reduce information asymmetry and market effectiveness.The effects that determine fluctuations in the capital market are innumerable. Past, present, and even neglected events are reflected in market prices, but often do not show a clear relationship with price changes.The results of this study provide useful theoretical information for policy makers and institutions that develop accounting standards on the quality of financial reporting for investors and develop the results of behavioral research in the field of finance.
Abstract The objective of this research is conceptual explanation of the effectiveness of Trading Volume around Earnings Announcements. The method of the present research is the method of historical cognition in the framework of library studies and is of the type of theoretical-critical research and based on research related to the subject.In general, the analytical approach has at least 4 important features; First, this view is often textual, meaning that it accepts that accounting has economic, political, and social implications. Second, this theory seeks participation and interaction. This means that it is always looking to change or improve accounting practices. Third, it is related to both micro (individuals and organizations) and macro (profession and society) levels, and the fourth is interdisciplinary and relates to, borrows from, and combines with other systems. Therefore, the critical view is more related to the accounting profession, system and procedures than traditional studies.The principle of disclosure is considered as one of the principles of accounting and according to this principle, all information related to the activities of the company should be provided to various groups in an appropriate and timely manner. In other words, information disclosure can be used to transfer information from a specific domain to a general domain. Proper and quality disclosure will improve transparency and reduce information asymmetry and market effectiveness.The effects that determine fluctuations in the capital market are innumerable. Past, present, and even neglected events are reflected in market prices, but often do not show a clear relationship with price changes.The results of this study provide useful theoretical information for policy makers and institutions that develop accounting standards on the quality of financial reporting for investors and develop the results of behavioral research in the field of finance.
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