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:

References:

[1] Blaze race, H, Moradi, M, "Factors affecting stock bid-ask spread as a proxy for information asym

      metry" of investment, the third year,2014, 12(1), P.124- 107.

[2] Cheng, Q., Chen, X., Luo, T., Yue, H, “Short sellers and corporate disclosures: European Annual Meet

     ings,2016, 3 (3), P.202-179.

[3] Christ Abadi, A., majesty, AA and Zakerian Pour, F, "The Effect of voluntary disclosure of information on     

     the cost of representation of companies listed in Tehran Stock Exchange", Fourth National Conference on

     Management and Accounting, Tehran, Institute Narkysh notification, 2015.

[4] Clinch, G and Li, W and Zhang, Y, “Short Selling and Firms’ Disclosure of Bad News: Evidence from Regu

     lation SHO”, Available at SSRN: http://ssrn.com/abstract=2594717 or http://dx.doi.org/ 10.2139/ssrn. 

     2594717,2016,6(11), P.140-117.

[5] Elders, B, Pour, F, "The quality of financial reporting, debt maturity and investment efficiency", strategy,  

     financial management,2015, 7(5), P.1-14.

[6] Foroughi, D., M. Sayed, "The market response since the announcement of earnings per share is  

     anticipated," Empirical Research in Accounting, Fifth Year, 2016,7(9), P.139-162.

[7] Grullon, G., Michenaud, S., Weston, J, “The real effects of short-selling constraints”: Review of financial  

      studies Forthcoming, 2015.

[8] Li, Y., Zhang, L,“Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evi

      dence from a Natural Experiment”, 2015, Journal of Accounting Research 5(3), P.79-117.

[9] Pishdar, M, The relationship between bid and sell stocks and stock returns in  

     Tehran Stock Exchange", Second National Conference on Applied Research in Managemen Sciences and  

     Accounting, 2017, 3(1). P.271-283.

[10] Praise, MH, M, Alizadeh, V, "The relationship between voluntary disclosure and performance of    

       listed companies in Tehran Stock Exchange" experimental preceding studies accounting, 2015, 1(2), P.153.     

       168.

[11] Park, Y., Song, I., Yang. D., Hossain, M. and Koo, J, “The effect of fair disclosure regulation on timeliness  

       and informativeness of earnings announcements”, China Journal of Accounting Research, 2016,6(3). P.35–

       49.

[12] Smales Lee A, "Time-variation in the impact of news sentiment" International Review of Financial Analy

        sis ,2015, 3(7). P.40–50.

[13] Suleman, M. T, “Stock market reaction to good and bad political news”. Working Paper. www. ssrn.  

        Com,2016,3(6), P.44-93.