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رابطه کیفیت حسابرسی و واکنش تأخیری قیمت سهام با نقش تعدیلگر عدم تقارن اطلاعاتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد فسا، دانشگاه آزاد اسلامی، فسا، ایران.

2 گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.

چکیده

هدف:  هدف پژوهش حاضر، بررسی رابطه کیفیت حسابرسی و واکنش تاخیری قیمت سهام با نقش تعدیلگر عدم تقارن اطلاعاتی در شرکت­های پذیرفته شده در بورس اوراق بهادار تهران است. این پژوهش کاربردی و از نوع پس رویدادی است. داده­های پژوهش مربوط به 132 شرکت پذیرفته شده در بورس اوراق بهادار تهران در سال­های 1395 تا 1399 است.
روش‌شناسی پژوهش:  این پژوهش در قالب دو فرضیه مورد بررسی قرار گرفت.
یافته‎‌ها: یافته‌های پژوهش با استفاده از روش حداقل مربعات معمولی در نرم­افزار Eviews نشان داد که بین کیفیت حسابرسی و واکنش تاخیری قیمت سهام رابطه منفی و معناداری وجود دارد. همچنین، رابطه بین کیفیت حسابرسی و واکنش تاخیری قیمت سهام با حضور متغیر تقارن اطلاعاتی به گونه منفی تعدیل می شود و کاهش می یابد.
اصالت/ارزش افزوده علمی:  با توجه به اهمیت واکنش تاخیری قیمت سهام در کارایی بازار، لازم است که به این مسئله و متغیرهای موثر بر آن توجه بیشتری شود.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The relationship between audit quality and stock price delay with moderating role of information asymmetry

نویسندگان [English]

  • Zabiholah Khani 1
  • Hossein Rajabdorri 2

1 Department of Accounting, Fasa Branch, Islamic Azad University, Fasa, Iran.

2 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

چکیده [English]

Purpose: The purpose of this study was to investigate the relationship between audit quality and stock price delay with moderating role of information asymmetry in TSE. This article is an applied and post-event research. The research data were from 132 companies accepted on the Tehran Stock Exchange in 2016-2020.
Methodology: This research was studied in two hypotheses.
Findings:  Findings of the study showed that there is a negative and significant relationship between audit qualities and stock price delay using the least squares method in Eviews software. Also, the relationship between audit quality and stock price delay with the moderate role of the information symmetry variable is negatively corrected and reduced.
Originality/Value:  due to the importance of stock price delay in market efficiency, it is necessary to pay attention to this issue and its effective variables.

کلیدواژه‌ها [English]

  • Audit quality
  • Information asymmetry
  • Stock price delay
مراجع
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پژوهش‌های نوین در ارزیابی عملکرد
دوره 1، شماره 3
آذر 1401
صفحه 202-212
فایل ها
هم رسانی
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