مشخصات پژوهش

عنوان	Relationship between Quality of Financial Reporting with the Gap between Suggested Price for Buy and Sale and Transactions Volume
نوع پژوهش	مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها	Suggested Buy and Sale Prices, Quality of Financial Reporting, Volume of Transactions
چکیده	This current study has been done with the purpose of investigation Relationship between Quality of Financial Reporting with the Gap between Suggested Price for Buy and Sale and Transaction Volumes. In this research, with consideration of limitations for companies under research, 102 organizations that had accessible audited financial statements during the years 2009 to the end of 2013 were selected as statistical sample. This research was applied in purpose and the method of data collection was descriptive and correlational.The results of the research show that in regular situations, meaningful and inverse correlation exists between quality of financial reporting and the gap between suggested price of buy and sale and meaningful and direct correlation exists with transaction volumes. In other words, the higher the quality of financial reporting is, the more the difference between suggested buy and sale prices decreases and the reverse and high quality of reporting leads to increased volume of transactions.
پژوهشگران	نسرین شانظری (نفر اول)، محمد امید اخگر (نفر دوم)