نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار و عضو هیئت علمی دانشگاه تربیت مدرس (نویسنده مسئول و طرف مکاتبات)
2 عضو هیئت علمی دانشگاه آزاد واحد نور
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The main basis for decision making in the stock market participants, information on the companies listed, are published. Correct decisions in the securities market subject to release information, important, and also be able to be complete and understandable.
If information is not disclosed properly, without a doubt, the market price discovery mechanism will not work correctly priced securities will not perform the desired manner. The actual result is reasonably prices and predict future trends and overall market transparency and fairness will be questioned. Of this question as a question in the minds of researchers has been formed to investigate whether the quality of information disclosure of listed companies on the Tehran Stock Exchangeproperly or not?
Statistical Society, investors in stock market data collection methods, questionnaire, which is based on disclosure of executive instructions Center has been set.
The results show that the entropy of the matrices of the neutral point of view of investors, the importance of having the first priority, second priority is adequate disclosure, and capable of being verified is the last priority.
Hypothesis testing shows that the information provided by companies contain characteristics of being correct, the content preference on the form, being impartial, useful in the evaluation procedure stable, feature comparison, but in terms of investors, the information provided, completeness properties , timeliness, and usefulness in predicting disclosure is not enough.
کلیدواژهها [English]
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