Investingation of Inflation Accounting Information Disclosuring Influenece on Stock Price

Subject Areas : Futurology

رضا  Shabahang ¹ (ندارد)
M.R  Setayesh ² (ندارد)

Received: 2015-01-26 Accepted : 2015-01-26 Published : 2003-06-22

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.