Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2012 , Volume 5 , Number 13; Page(s) 67 To 77.
 
Paper: 

DISCLOSURE AND FIRM VALUE: EVIDENCE FROM IRAN'S EMERGENCE STOCK MARKET

 
 
Author(s):  ETEMADI H., HESARZADEH R., MOHAMMADABADI M., BAZRAFSHAN A.
 
* 
 
Abstract: 

This study examines the relation between disclosure and firm value. Using financial information of listed company over the period 1379 to 1385, multiple regression and panel-data analysis, our empirical results show that, after controlling for factors such as asset size and profitability, disclosure has a highly significant and positive relationship with firm value. Empirical results on disclosure are generally consistent with finance-theory predictions that more public information enhances firm value by reducing the firm's cost of capital, or increasing the cash flows that accrue to shareholders, or both.

 
Keyword(s): DISCLOSURE, COST OF CAPITAL, ECONOMIC CONCEQUENCES
 
 
References: 
  • Not Registered.
  •  
  •  
 
Citations: 
  • Not Registered.
 
+ Click to Cite.
APA: Copy

ETEMADI, H., & HESARZADEH, R., & MOHAMMADABADI, M., & BAZRAFSHAN, A. (2012). DISCLOSURE AND FIRM VALUE: EVIDENCE FROM IRAN'S EMERGENCE STOCK MARKET. MANAGEMENT ACCOUNTING, 5(13), 67-77. https://www.sid.ir/en/journal/ViewPaper.aspx?id=276886



Vancouver: Copy

ETEMADI H., HESARZADEH R., MOHAMMADABADI M., BAZRAFSHAN A.. DISCLOSURE AND FIRM VALUE: EVIDENCE FROM IRAN'S EMERGENCE STOCK MARKET. MANAGEMENT ACCOUNTING. 2012 [cited 2021July29];5(13):67-77. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=276886



IEEE: Copy

ETEMADI, H., HESARZADEH, R., MOHAMMADABADI, M., BAZRAFSHAN, A., 2012. DISCLOSURE AND FIRM VALUE: EVIDENCE FROM IRAN'S EMERGENCE STOCK MARKET. MANAGEMENT ACCOUNTING, [online] 5(13), pp.67-77. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=276886.



 
 
Persian Abstract Yearly Visit 56
 
 
Latest on Blog
Enter SID Blog