بررسی پیامد های اقتصادی زمانبندی اخبار سود پیش بینی شده شرکتهای کشاورزی پذیرفته شده در بورس اوراق بهادار تهران

محورهای موضوعی : فصلنامه علمی -پژوهشی تحقیقات اقتصاد کشاورزی

اصغر کریمی خرمی ¹ , علیرضا زارعی ² , سعید علی احمدی ³

1 - دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی،واحد اصفهان (خوراسگان)،اصفهان، ایران
2 - استادیار حسابداری، دانشگاه آزاد اسلامی،واحد فلاورجان، اصفهان، ایران
3 - استادیار حسابداری، دانشگاه آزاد اسلامی، واحد اصفهان ( خوراسگان)،اصفهان، ایران

تاریخ دریافت : 1398/12/11 تاریخ پذیرش : 1400/04/27 تاریخ انتشار : 1401/02/01

کلید واژه: اخبار خوب, اخبار بد, فرضیه افشای راهبردی. پیش بینی سود, زمان اعلان سود,

چکیده مقاله :

یکی از استراتژی های مدیران برای منحرف کردن توجه بازار از عملکرد ضعیف شرکت‌ها، استفاده از تغییرات زمانبندی اعلان سود می باشد، که بیشتر مورد توجه استفاده کنندگان است. برای بررسی فرضیه های این مقاله از نمونه آماری مربوط به 60 شرکت بورس اوراق بهادار تهران در بازه زمانی 1392-1396 استفاده شده است و برای آزمون فرضیات، از رگرسیون چند متغیره استفاده شده است با توجه به نتایج به دست آمده، مدیران از تغییرات زمانبندی جهت پنهان ساختن اخبار بد از ساعت کاری بازار بورس به بعد از ساعت کاری بورس استفاده میکنند در حالیکه مدیران از تغییرات زمانی پایان هفته و روز های شلوغ جهت پنهان ساختن اخبار بد کمتر استفاده کرده اند. همچنین نتایج نشان می دهد که شرکتها از تغییرات زمانی جهت برجسته کردن اخبار خوب بیشتر از پنهان کردن اخبار بد استفاده کرده اند. بنابراین به سرمایه گذاران و سایر استفاده کنندگان،توصیه می گردد که به تغییرات زمانی سود پیش بینی توجه نمایند، تا تصمیم گیری صحیح تری انجام دهند.

چکیده انگلیسی:

In recent years, the corporate program for maximizing the appropriate reaction of Securities Exchange to corporate position performance And minimizing the inappropriate reaction to their negative performance has been considered by analysts and accounting researchers. In this research we use the multivariate regression model to test the hypotheses and our statistical population is Tehran stock Exchange corporate .After sampling, 64 corporates have been selected during 2014to 2017. And to test hypotheses Multivariate regression has been used According to the results obtained Managers change timing to hide The bad news is that they are using the stock market after hours after the stock market Managers while have made less use of the weekend and busy days to hide bad news The results also show that companies have used time changes to highlight good news rather than hide bad news So to investors and other users It is advisable to pay attention to the time changes of the forecast profit, to make a more correct decision.

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