نوع مقاله: مقاله پژوهشی
نویسندگان
1 عضو هیات علمی دانشگاه تهران
2 عضو هیات علمی دانشگاه آزاد رشت
چکیده
کلیدواژهها
عنوان مقاله [English]
This study investigates the relationship between press coverage around of the annual earnings announcement and the pricing of accounting information among listed companies in Tehran Stock Exchange. Our Samples consisted of 147 companies during the period 1390 to 1393. We use the flash news as a proxy for the level of dissemination of firm-provided information by the press. We further use the full articles as a proxy for the level of the amount of new information provided by the press. The findings suggest that there is no significant relationship between the coverage of the annual earnings announcement with both accruals and cash flows mispricing. We also find that there is no significant relationship between the accruals mispricing and the role of information disseminating by the press. While the relationship between cash flows mispricing and the role of information disseminating was significant. On the other sight, we do not find any relationship between the accruals mispricing with the role of information creation by the press. Finally, the results show that there is a significant relationship between cash flows mispricing with the role of information creation by the press.
کلیدواژهها [English]
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