ارزیابی سودمندی درتصمیم افشاء اطلاعات مولفه های ریسک
محورهای موضوعی : مهندسی مالیاکبر خیام بور 1 , سینا خردیار 2 , فرزین رضایی 3 , محمدرضا وطن پرست 4
1 - گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین ، ایران
2 - گروه حسابداری، واحد رشت، دانشگاه آزاداسلامی، رشت، ایران
3 - گروه حسابداری ، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
4 - گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
کلید واژه: خطر سقوط قیمتسهام, همزمانی قیمت بازار سهام, مولفه های ریسک شرکت,
چکیده مقاله :
افشاء اطلاعات مولفه های ریسک حاوی پیام های موثر در ارزیابی وپیش بینی رخدادهای آتی در شرکت هاست.لذا قضاوت آگاهانه استفاده کنندگان درگرو سودمندی ارائه اطلاعات تکمیلی از مولفه های ریسک درسطوح مختلف طبقه بندی شده ومتناسب با عملکردهای رودرروی شرکت ها و بهبود کیفیت تهیه وارائه اطلاعات حسابداری است. ازاین رو هدف پژوهش ،ارزیابی سودمندی در تصمیم برای سرمایه گذاران با افشاء اطلاعات مولفه های ریسک و پیامدهای اقتصادی عملکرد شرکت ها می باشد.بدین منظور این پژوهش با 87 شرکت نمونه و در بازه زمانی 7 ساله 1396-1390 به شیوه توصیفی- همبستگی با اجرای آزمون کروسکال والیس والگوی رگرسیون چندگانهصورت پذیرفت.نتایج نشان داد که، افشاء اطلاعات مولفه های ریسک درسطح شرکت حاوی اطلاعات سودمند در پیش بینی خطر سقوط قیمت بازار سهام شرکت ها است اما در سطح صنعت رابطه معناداری یافت نشد. افشاء اطلاعات مولفه های ریسک در سطح شرکت ودرسطح صنعت حاوی اطلاعات سودمند در پیش بینی رفتار همزمانی قیمت بازار سهام شرکت ها است.هرچه افشای مولفه های ریسک دارای شفافیت واطلاعات سودمند بیشتری باشد تاثیر زیادتری درافزایش قدرت پیش بینی وتوضیح دهندگی خطرسقوط قیمت سهام وهمزمانی قیمت سهام دارند.
The disclosure of risk elements contained effective messages in assessing the impact of future events in the company. Therefore, the conscious judgment of consumers is the usefulness of providing supplementary information from the risk elements of categorized factors on the different functions of firms and improving the quality of accounting information . thus , the purpose of this study is to evaluate the usefulness in decision makers with disclosure of risk elements and economic consequences of companies performance . for this purpose , the research with 87 sample companies and in the 7 - year period of 1396 - 1390 in the descriptive - correlation method showed that the disclosure of data elements of firm - level risk elements contained useful information in predicting the risk of fall of stock market prices but no significant relationship was found at the industry level . The disclosure of risk elements at the firm level of the industry contains useful information in predicting the synchronization behavior of firms ' stock market prices. The greater the disclosure of the risk elements has greater advantage, making a greater impact on the prediction and explanatory power of stock price and stock price appreciation.
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