جستجوی مقالات مرتبط با کلیدواژه « risk of falling stock prices » در نشریات گروه « علوم انسانی »

Nowadays, one of the topics that has been widely considered by financial researchers in relation to stock price behavior is sudden changes in stock prices. The aim of this study was to investigate the effect of CEO power on the risk of stock price falls with the role of moderator of the quality of accruals in companies listed on the Tehran Stock Exchange. This research is correlational in nature and content. In this research, information about 142 companies listed on the Tehran Stock Exchange, which have formed a statistical sample, has been analyzed in the period 1390-1390. The results of this model showed that the quality of accruals as a moderating variable has an effect on the relationship between CEO power and the risk of falling stock prices in companies listed on the Tehran Stock Exchange. Also, the adjusted coefficient of determination of the model is 0.575. This means that the independent variables of the research model can explain 57.5% of the variance of the dependent variable risk of falling stock prices.

Managers have a lot of incentive to hide the bad performance of undesirable projects and over-invest, which leads to falling stock prices. By increasing the risk of financial turmoil, business executives have a higher incentive to avoid spreading bad news effectively. Hide the poor performance of their companies. In general, the view is that the risk of financial turmoil for a company with the basic information it has about the company and market performance can be an early warning sign of impending stock returns problems. Financial turmoil has a significant effect on stock returns. The purpose of this study was to investigate the relationship between stock price fall risk, financial turmoil and stock returns in the Tehran Stock Exchange. The statistical population of this research is Tehran Stock Exchange companies; the statistical sample size was 127 companies. Data collection is done by two methods of library and financial reference. Eviews software was used to analyze the data. The results showed that there is a positive and significant relationship between financial turmoil and stock returns. Also, stock liquidity has played a positive adjusting role in the relationship between stock price risk and stock returns.

Capital market as the main and most important financing mechanism of enterprises in market-oriented or capitalist economies. Market financing can put less pressure on companies and support them on their way to success in their business. Stock price is considered as the most important indicator in capital markets, which can indicate the expectations and reactions of the market to the situation and performance of companies and other information and events in it. In the present study, the risk of falling in the stock price of companies on the power of the CEO (as the highest executive position in companies) has been investigated. The statistical population of the study includes 126 companies that were selected through screening in all companies. The time domain of the research is 1392 to 1397 and to test the hypotheses, multivariate linear regression method has been used in Stata software. The research findings show that there is a significant inverse relationship between the risk of falling stock prices and the power of the CEO, and also the size of companies has no effect on this relationship. The third hypothesis also showed that the financial knowledge of the CEO has a direct and significant effect on the relationship between the risk of falling stock prices and the power of the CEO, that is, if the CEO has financial knowledge, in the presence of risk of falling stock prices to increase its power By increasing its investment percentage.

One of the factors that exacerbate stock price volatility is the constraint on financing, while tax avoidance facilitates the development and expansion of profit management and maintenance activities and the dissemination of negative news over a longer period of time. This news may one day be released on the market and may increase the risk of future stock price crashes. On the basis of the present study, the data of 165 active companies in Tehran Stock Exchange were examined in order to investigate the effect of restriction of financing on the risk of falling stock market prices and the role that tax avoidance can play as an intermediary variable. The research sample was selected between 2013 and 1977 and then multivariate regression of panel data model and generalized least squares (GLS) method was used to test the research hypotheses. The findings indicate that the restriction on financing has a direct impact on the risk of falling stock prices and tax avoidance can also increase the risk of falling stock prices.

The purpose of this study was to investigate the short-term sales constraints and the risk of falling stock prices by focusing on the investment efficiency of listed companies in Tehran Stock Exchange. The purpose of this study was applied in terms of purpose and in terms of method, correlation was regression analysis. The statistical population of this study included the companies listed in Tehran Stock Exchange and systematic screening or elimination method was used to select the sample. First, all the companies that could participate in the sampling were selected and then, among those that did not qualify, were eliminated and finally the remaining companies were selected for the test. . Research period between 2011 and 2018 was considered. In this study, the data needed to test the research hypotheses were extracted from the annual financial statements of companies (Kodal site) and the stock exchange website. Initially, quantitative methods including descriptive statistics such as mean, standard deviation were used for data analysis. Correlations were evaluated by panel multivariate regression method. The results showed that short-term sales restriction had an impact on the risk of falling stock prices and this is a positive effect. On the other hand, investment inefficiency has a positive effect on this relationship.

The purpose of this study is to evaluate the effect of ownership structure, audit quality, board structure on the risk of falling stock prices in companies listed on the Tehran Stock Exchange. The research method is applied in terms of purpose and post-event. Also, in terms of data collection method, it is descriptive-correlation and market-based methodology has been used. The statistical population of this research is 245 companies listed on the Tehran Stock Exchange in a five-year period from 1392-1392. 127 companies were selected as the statistical sample of the research. To test the normality of the data from the Jargo-Bra test, the test of no alignment between independent variables through the correlation matrix, the absence of autocorrelation or successive correlation between errors from the Watson camera test, to check the variance of heterogeneity and also to determine the estimation method based Stochastic effects were used by Bruch and Pagan test, Chow test was used for model recognition test, Hausman test was used for fixed and random effects test of data, and multiple regression test was used to test hypotheses. These calculations were performed through Excel and EVIEWS software. The results showed that the ownership structure has a significant effect on the risk of falling stock prices. Audit quality has a significant effect on the risk of falling stock prices. And the structure of the board has no significant effect on the risk of falling stock prices.

The purpose of the present study is to investigate the effect of financial constraint on the risk of stock price collapse by emphasizing the moderating role of tax avoidance and corporate governance in listed companies in Tehran Stock Exchange. For this purpose, 140 companies were selected for the implementation of this research from 2012 to 2016. Combined data approach was used to test the research hypotheses. The results showed that financial constraint has a direct and significant effect on the risk of falling stock prices. That is, the constraint on financing is linked to stockpiling bad news and ultimately to falling stock prices. The sample companies were also divided into two groups of companies with strong and weak corporate governance, as well as those with and without tax avoidance. The hypothesis test results showed that the positive effect of financial restraint on the risk of falling stock prices is more severe in companies with poor corporate governance or tax avoidance. Finally, the findings show that the results are consistent with representation theory.

Tax administration refers to the manager's actions and ability to pay less taxes in the long run. A company that seeks tax management and minimizes tax expense has actually taken a draconian approach to taxation. Avoiding tax due to the many economic consequences that may be associated with market factors such as stock prices. The purpose of this study is to investigate the relationship between tax evasion and risk of falling stock prices with an emphasis on representation costs in companies listed on Tehran Stock Exchange. In this regard, 110 companies were selected by the sampling method for the period 1961-2012. To measure tax evasion, the difference between the expected tax rate and the effective tax rate is also used. In this research, regression analysis and hybrid data were used to test the hypotheses. The results showed that there is a positive and significant relationship between tax avoidance and the risk of falling stock prices. This means that with the increase in the difference between the expected tax rate and the effective tax rate, the probability of falling stock prices in the upcoming period increases. There is also a positive relationship between tax avoidance and the risk of falling stock prices in companies with high representation fees.

  This paper is to investigate the effect of the policy of institutional investors, price synchronization and profitability index on the risk of falling stock prices between 2011-2015 (1390-1394).
Research The research is conducted through desk resarch and statistical analysis. To test the hypotheses, the regression and correlation coefficient as well as the t-test are used to determine the stationarity of variables Fisher’s ADF test were used Further more, to estimate the model panel method and the F lemmer test as well as Hausman test were used. Also, Excel and Eviews 8 software were used to analyze the data and to test the assumptions of the research. The results indicate that there is a negative and significant relationship between the policy of institutional investors with the risk of falling stock prices, which means that the existence of institutional investors has the incentive and management ability to hide or delay the publication of bad news. This eventually reduces the likelihood of falling stock prices. There is also a positive and significant relationship between stock price synchronization and the risk of falling stock prices. Increasing synchronization will increase the risk of falling stock prices. There is also a negative and significant relationship between profitability and the risk of stock price collapse, so that increasing company profitability significantly reduces the risk of stock price collapse

The purpose of this study was to investigate the influence of independent board members on the relationship between tax avoidance and the risk of falling stock prices of listed companies in Tehran Stock Exchange. To test the hypothesis, 80 companies participated in a 6-year period (2007-2012). To test the hypothesis, a hybrid data model is used.
The results show that there is no meaningful relationship between effective rate of tax in cash and long term tax in cash with the risk of falling stock prices, but there is a significant reverse relationship between the effective rate of commitment tax and long-term commitment tax with the risk of falling stock prices