This study, examines the impact of information quality on liquidity of shares in companies listed in Tehran Stock Exchange. To determine the quality of information, of two variable quality accruals and earnings per share forecast accuracy is used. To measure accurately forecast earnings per share of the random walk model is used. In this study, 104 companies listed in Tehran Stock Exchange in the period 1380-1389 is reviewed. To test the hypothesis of multivariate regression models were used. Findings show that, between accruals quality and liquidity, there is significant Relation. Also, the between method of accurately forecast earnings per share and liquidity, there is a significant relation. In the general case can be stated that, there is a significant relationship between information quality and liquidity of shares.
Foroghi,D. and ghojavand,S. (2012). The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange. Accounting and Auditing Studies, 1(3), 16-31. doi: 10.22034/iaas.2012.105389
MLA
Foroghi,D. , and ghojavand,S. . "The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange", Accounting and Auditing Studies, 1, 3, 2012, 16-31. doi: 10.22034/iaas.2012.105389
HARVARD
Foroghi D., ghojavand S. (2012). 'The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange', Accounting and Auditing Studies, 1(3), pp. 16-31. doi: 10.22034/iaas.2012.105389
CHICAGO
D. Foroghi and S. ghojavand, "The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange," Accounting and Auditing Studies, 1 3 (2012): 16-31, doi: 10.22034/iaas.2012.105389
VANCOUVER
Foroghi D., ghojavand S. The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange. Accounting and Auditing Studies, 2012; 1(3): 16-31. doi: 10.22034/iaas.2012.105389
