Financial Ratios and the Expected Crash Risk of Stock Prices

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The purpose of this study is to explain the relationship between financial ratios as information relevant to financial reporting and the risk of expected stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2009 and 2018Selected as a sample. The research carried out in terms of the type of purpose is a part of applied research and the research method is in terms of the nature and content of the correlation. The research has been done in the framework of deductive-deductive reasoning and for analysis of the research hypothesis, statistical analysis of the logistics has been assisted. The results of the research hypothesis test showed a significant and negative relationship between Liquidity Ratios and Profitability Ratios and a significant and positive relationship between Financial Leverage and the expected fall in stock prices.

Language:
Persian
Published:
Accounting Research, Volume:13 Issue: 52, 2022
Pages:
79 to 96
https://magiran.com/p2406334