The Impact of Information Quality on liquidity Risk and Market Risk

Document Type : Original Article

Authors
1 Professor of mazandaran university
2 Associate Professor of Mazandaran University
3 MA of Accounting
Abstract
In this study the impact of information quality on liquidity risk and market risk has been assessed. Information are asserted as qualified when it decries uncertainty and wrong choices as company’s transactions are happened. Used criteria are to assess the accuracy of the information quality of earnings, accruals quality and overall quality. Study sample included 44 companies listed in Tehran Stock Exchange during the period 1383 to 1389. Results are showing earnings accuracy effect on liquidity risk when accruals quality and total quality do not effect on liquidity risk. Also, data quality has no impact on Market risk.
Keywords