Investingation of Inflation Accounting Information Disclosuring Influenece on Stock Price
Subject Areas : Futurologyرضا Shabahang 1 , M.R Setayesh 2
1 - ندارد
2 - ندارد
Keywords: information accounting, Inflation, disclosure, Inflation accounting,
Abstract :
In this research , with converting of historical data of some accepted companies in Tehran valuable papers stock exchange to adjusted financial statements based on inflation, has taken action to evaluation of connection between stock price and disclosing of this data. With using of regression-correlation model, Stock price as a depended changeable is tested with a collection of extracted financial rations of historical-financial statements as a depended changeable. Correspondingly , with converting of companies historical- financial statements to extracted financial statement based on inflation is taken action in appointing of financial ratios and testing of them in connection with stock price. In other hand these tests has accomplish separately on the subject of different industries and collection of big and small companies, too. The result of above mentioned tests, has not certificate the data bar for financial statements not only historical but also inflation on subject of stock price appointing and therefore result in rejecting of research theories.
