نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران
2 گروه حسابداری، واحد تهران غرب، دانشگاه آزاد اسلامی، تهران، ایران
3 گروه پژوهشی کسب و کار الکترونیک، پژوهشگاه علوم و فناوری اطلاعات ایران)ایرانداک(، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In recent years, the analysis of various aspects of qualitative information in financial statements is one of the important tools for decision making by investors and other capital market users. The purpose of this study is to investigate the effect of financial reporting tone, as one of the important aspects of quality financial reporting information, on stock returns.In order to investigate this issue empirically, the present study uses the methodology of textual analysis and information of 90 companies listed on the Tehran Stock Exchange between 1392 and 1398. The statistical technique used to test the hypotheses is multivariate regression of composite data using statistical software. The tone of the vocabulary-based financial statements was measured in Python software.The results show that the tone of financial reporting has a negative and significant effect on the stock returns of companies listed on the Tehran Stock Exchange.This research, while developing research in the field of qualitative information, existing knowledge in the field of emerging sub-sectors; That is, it deepens the tone of reporting.
کلیدواژهها [English]