2
MSc. of Accounting, KAR Higher Education Institute, Qazvin, Iran
3
Ph.D. Student of Accounting, Kish International Campus, University of Tehran, Iran
10.22034/iaar.2021.141674
Abstract
The main purpose of this research is to investigate the relationship between managers' ability and lack of transparency of information in companies listed in Tehran Stock Exchange. Research hypotheses based on a statistical sample consisting of 106 companies during a 9-year period from 2009 to 2017 were tested using multivariate regression models. The results of this research show that there is no significant relationship between CEO's ability and lack of transparency in company information (including: index rate of lack of transparency in company information and trading volume). Also, there is a negative and significant relationship between the CEO's ability and lack of transparency in company information (including: the price difference in company stock trading and the stock market analysts’ prediction error).
Nikbakht, M. R., Weysihesar, S., & Fateri, A. (2021). Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information. Accounting and Auditing Research, 13(51), 39-58. doi: 10.22034/iaar.2021.141674
MLA
mohammad Reza Nikbakht; Soraya Weysihesar; Ali Fateri. "Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information". Accounting and Auditing Research, 13, 51, 2021, 39-58. doi: 10.22034/iaar.2021.141674
HARVARD
Nikbakht, M. R., Weysihesar, S., Fateri, A. (2021). 'Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information', Accounting and Auditing Research, 13(51), pp. 39-58. doi: 10.22034/iaar.2021.141674
VANCOUVER
Nikbakht, M. R., Weysihesar, S., Fateri, A. Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information. Accounting and Auditing Research, 2021; 13(51): 39-58. doi: 10.22034/iaar.2021.141674
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