The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price
The purpose of this research is to determine the effect of unconditional conservatism, institutional ownership and size of institute auditor on stock price. For measure unconditional conservatism we use the Beaver and Ryan model (2000). In this study we use a sample of 101 firms listed in Tehran Sto...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2016-09-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_115517_36dd504322ad4703a3a1039030768b92.pdf |
| _version_ | 1797690341571166208 |
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| author | Reza Mamashli Vahid Osku |
| author_facet | Reza Mamashli Vahid Osku |
| author_sort | Reza Mamashli |
| collection | DOAJ |
| description | The purpose of this research is to determine the effect of unconditional conservatism, institutional ownership and size of institute auditor on stock price. For measure unconditional conservatism we use the Beaver and Ryan model (2000). In this study we use a sample of 101 firms listed in Tehran Stock Exchange during the period 2010 to 2014. The results of multiple regression model and panel data with fixed effects, showed that in 95% confidence, unconditional conservatism has significant negative effect on the stock price and institutional ownership has a significant positive effect on stock prices, but no significant correlation between the size of audit and stock prices. |
| first_indexed | 2024-03-12T01:58:11Z |
| format | Article |
| id | doaj.art-68c02953833b47ce806cc794cdd1149e |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:58:11Z |
| publishDate | 2016-09-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-68c02953833b47ce806cc794cdd1149e2023-09-07T21:56:32ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262016-09-0139498508115517The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock PriceReza Mamashli0Vahid Osku1MSc. Student, Semnan University, Semnan, IranPh.D. Student, Mazandaran University, Mazandaran, IranThe purpose of this research is to determine the effect of unconditional conservatism, institutional ownership and size of institute auditor on stock price. For measure unconditional conservatism we use the Beaver and Ryan model (2000). In this study we use a sample of 101 firms listed in Tehran Stock Exchange during the period 2010 to 2014. The results of multiple regression model and panel data with fixed effects, showed that in 95% confidence, unconditional conservatism has significant negative effect on the stock price and institutional ownership has a significant positive effect on stock prices, but no significant correlation between the size of audit and stock prices.https://www.ijmae.com/article_115517_36dd504322ad4703a3a1039030768b92.pdfunconditional conservatisminstitutional ownershipsize of institute auditorstock price |
| spellingShingle | Reza Mamashli Vahid Osku The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price International Journal of Management, Accounting and Economics unconditional conservatism institutional ownership size of institute auditor stock price |
| title | The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price |
| title_full | The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price |
| title_fullStr | The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price |
| title_full_unstemmed | The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price |
| title_short | The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price |
| title_sort | effect of unconditional conservatism institutional ownership and size of institute auditor on stock price |
| topic | unconditional conservatism institutional ownership size of institute auditor stock price |
| url | https://www.ijmae.com/article_115517_36dd504322ad4703a3a1039030768b92.pdf |
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