Subject Areas : • Risk management and its new technologies
1 - Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.
Keywords:
Abstract :
References:
Azadi, Keyhan; Azizmohammadlou, H.; Tesadi Kari, M.J.; Khezmatgozar, H. (2021) The effect of financial statements on stock price crash risk and shareholder behavior. Knowledge of Financial Accounting Spring 1400 - Issue 39. pp. 122-144.
Khalifeh Soltani, S.A.; Rahnama, M., Koyasi, F., (2018) The Effect of Political Communication on the Risk of Stock Price Crash under Information Asymmetry Conditions of Audit Knowledge Journal, Vol. 9, No. 4, pp. 11-128. (in Persian).
Rostami, Vahab, Mehravar, M., Kargar, H. (2022) The Effect of Risk Management on the Pace of Adjustment of Financial Leverage in the Life Cycle Stages of Companies, Accounting Advances¬, Shiraz University, Vol. 14, No. (1), pp. 59-88. (in Persian).
Shirbandi, H.; Khaloti, Shakour; Farmani, A.(2023) The Effect of Cash Flow Risk¬Management on Financial Stability. Research in Accounting and Economic Sciences, Vol. (7), No. (1), pp. 91-104.
Fakhari, H.; Hassani, M. (2013) The relationship between operating cash flows, lack of profit transparency and risk of stock price crash. Journal of Applied Research in Financial Reporting, Successive 2. pp. 63.88.
Fakhari, H.; Mohammadi, J.; Hassan Tavajal-kordi, Mohsen (2017) The Effect of Abnormal Operating Cash Flows on Earnings Sustainability in Listed Companies in Tehran Stock Exchange. Journal of Economics and Business. Vol. 8, No. 16, pp. 69-78.
Fakhari, H.; Nasiri, M. (2020) The Impact of Company Performance on the Risk of Future Stock Price Crash. Journal of Financial Management Strategy, Vol. 8, No. 30. pp. 43-62.
Foroughi, D., Amiri, H., Mirzaei, M., (2011) The effect of untransparent financial information on the risk of future stock price crash in companies accepted in the stock exchange. Journal of Financial Accounting Research, 3rd Year, No. 4.
Kamyabi, Y., Shahsavari, M., Salmani, R. (2016) The Effect of Accrual Earnings Management on the Relationship between Real Earnings Management and Capital Expenditure. Accounting and Audit Studies, Tehran University of Management, Vol. 22, No. 1, pp. 19-38
Kordestani, Gholamreza, Rezazadeh, Javad, Mohammadi, Vahid (2018) Investigating the Temporal and Economic Factors Affecting the Relationship between Accruals and Operating Cash Flow. Journal of Empirical Accounting Studies. Volume 15, Issue 60. pp. 33-59.
Shame, Beauty, Goodness , Goodness. (2016) The Relationship between Real Profit Management and Accrual Earnings Management in Firms Suspected of Fraud in Tehran Stock Exchange. Journal of Empirical Studies of Financial Accounting Vol. 12, No. 49, pp. 29-52. (in Persian).
Mehravar, M.; Kargar, H. (2019) The moderating role of financial reporting quality on the relationship between political communication and risk of future stock price decline. 17th Iranian National Accounting Congress. Qom.
Chen, Ch. Kim. J.B. and Yao, L. (2017). “Earnings Smoothing: Does it 13.Exacerbate or Constrain Stock Price Crash Risk?” Journal of Corporate Finance, 42 (C): 36-54
Chen, J. Chan, kam. Dong, Wang. & Zhang, F, (2017), "Internal Control and Stock Price Crash Risk: Evidence from China", European Accounting Review,26 (1), PP. 125-152.
DeFond, M. Hung, M. 2003. An empirical analysis of analysts’ cash flow forecasts. J. Accounting Econ. 356(1), 95-101.
He, G. Ren, H. (2017). Financial constraints and future stock price crashrisk. The Review of Financial Studies, 16: 487- 525.
Hutton, A.P. Marcus, A. J. & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk. Journal of Financial Economics, 94, 67-86.
Kothari, S. P. Shu, S. & Wysocki, P. D. (2009). Do managers withhold bad news? Journal of Accounting Research, 47, 241-27.
Lee, L.F. 2012. Incentives to inflate reported cash from operations using classification and timing. AccountingRev.87(1),1–33.
C. S. Agnes Cheng, S. Li and (2020) Operating cash flow opacity and stock price crash risk, J. Account. Public Policy,https://doi.org/10.1016/j.jaccpubpol.2020.106717
Jat, M.N., Jajja, M.S.S., Shah, S.A.A. and Farooq, S. (2023), "Manufacturer's servitization level and financial performance: the role of risk management", Journal of Manufacturing Technology Management, Vol. 34 No. 1, pp. 122-146. https://doi.org/10.1108/JMTM-12-2021-0503
Azadi, Keyhan; Azizmohammadlou, H.; Tesadi Kari, M.J.; Khezmatgozar, H. (2021) The effect of financial statements on stock price crash risk and shareholder behavior. Knowledge of Financial Accounting Spring 1400 - Issue 39. pp. 122-144.
Khalifeh Soltani, S.A.; Rahnama, M., Koyasi, F., (2018) The Effect of Political Communication on the Risk of Stock Price Crash under Information Asymmetry Conditions of Audit Knowledge Journal, Vol. 9, No. 4, pp. 11-128. (in Persian).
Rostami, Vahab, Mehravar, M., Kargar, H. (2022) The Effect of Risk Management on the Pace of Adjustment of Financial Leverage in the Life Cycle Stages of Companies, Accounting Advances¬, Shiraz University, Vol. 14, No. (1), pp. 59-88. (in Persian).
Shirbandi, H.; Khaloti, Shakour; Farmani, A.(2023) The Effect of Cash Flow Risk¬Management on Financial Stability. Research in Accounting and Economic Sciences, Vol. (7), No. (1), pp. 91-104.
Fakhari, H.; Hassani, M. (2013) The relationship between operating cash flows, lack of profit transparency and risk of stock price crash. Journal of Applied Research in Financial Reporting, Successive 2. pp. 63.88.
Fakhari, H.; Mohammadi, J.; Hassan Tavajal-kordi, Mohsen (2017) The Effect of Abnormal Operating Cash Flows on Earnings Sustainability in Listed Companies in Tehran Stock Exchange. Journal of Economics and Business. Vol. 8, No. 16, pp. 69-78.
Fakhari, H.; Nasiri, M. (2020) The Impact of Company Performance on the Risk of Future Stock Price Crash. Journal of Financial Management Strategy, Vol. 8, No. 30. pp. 43-62.
Foroughi, D., Amiri, H., Mirzaei, M., (2011) The effect of untransparent financial information on the risk of future stock price crash in companies accepted in the stock exchange. Journal of Financial Accounting Research, 3rd Year, No. 4.
Kamyabi, Y., Shahsavari, M., Salmani, R. (2016) The Effect of Accrual Earnings Management on the Relationship between Real Earnings Management and Capital Expenditure. Accounting and Audit Studies, Tehran University of Management, Vol. 22, No. 1, pp. 19-38
Kordestani, Gholamreza, Rezazadeh, Javad, Mohammadi, Vahid (2018) Investigating the Temporal and Economic Factors Affecting the Relationship between Accruals and Operating Cash Flow. Journal of Empirical Accounting Studies. Volume 15, Issue 60. pp. 33-59.
Shame, Beauty, Goodness , Goodness. (2016) The Relationship between Real Profit Management and Accrual Earnings Management in Firms Suspected of Fraud in Tehran Stock Exchange. Journal of Empirical Studies of Financial Accounting Vol. 12, No. 49, pp. 29-52. (in Persian).
Mehravar, M.; Kargar, H. (2019) The moderating role of financial reporting quality on the relationship between political communication and risk of future stock price decline. 17th Iranian National Accounting Congress. Qom.
Chen, Ch. Kim. J.B. and Yao, L. (2017). “Earnings Smoothing: Does it 13.Exacerbate or Constrain Stock Price Crash Risk?” Journal of Corporate Finance, 42 (C): 36-54
Chen, J. Chan, kam. Dong, Wang. & Zhang, F, (2017), "Internal Control and Stock Price Crash Risk: Evidence from China", European Accounting Review,26 (1), PP. 125-152.
DeFond, M. Hung, M. 2003. An empirical analysis of analysts’ cash flow forecasts. J. Accounting Econ. 356(1), 95-101.
He, G. Ren, H. (2017). Financial constraints and future stock price crashrisk. The Review of Financial Studies, 16: 487- 525.
Hutton, A.P. Marcus, A. J. & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk. Journal of Financial Economics, 94, 67-86.
Kothari, S. P. Shu, S. & Wysocki, P. D. (2009). Do managers withhold bad news? Journal of Accounting Research, 47, 241-27.
Lee, L.F. 2012. Incentives to inflate reported cash from operations using classification and timing. AccountingRev.87(1),1–33.
C. S. Agnes Cheng, S. Li and (2020) Operating cash flow opacity and stock price crash risk, J. Account. Public Policy,https://doi.org/10.1016/j.jaccpubpol.2020.106717
Jat, M.N., Jajja, M.S.S., Shah, S.A.A. and Farooq, S. (2023), "Manufacturer's servitization level and financial performance: the role of risk management", Journal of Manufacturing Technology Management, Vol. 34 No. 1, pp. 122-146. https://doi.org/10.1108/JMTM-12-2021-0503
