ارائه الگوی پیش‌بینی تغییرات قیمت سهام بر پایه تجدید ارائه عناصر صورت‌های مالی
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

ارائه الگوی پیش‌بینی تغییرات قیمت سهام بر پایه تجدید ارائه عناصر صورت‌های مالی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران.
2 دانشیار گروه حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
3 دانشیار گروه حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران.
4 دانشیار گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران
چکیده
پژوهش حاضر با هدف ارائه الگوی پیش‌بینی تغییرات قیمت سهام بر پایه تجدید ارائه عناصر صورت‌های مالی در بورس اوراق بهادار تهران انجام شده است. یافته‌های پژوهش نشان می‌دهد در بازه زمانی 1 روزه و 3 روزه هیچ یک از عناصر تجدید ارائه شده ترازنامه‌ای، تاثیر معناداری بر شاخص‌های مختلف قیمت سهام نداشته‌اند. در حالی‌که در بازه زمانی 1 روزه قبل و بعد از تجدید ارائه تاثیر متغیر سود (زیان) انباشته پایان دوره بر شاخص‌های مختلف قیمت سهام مثبت و معنادار بوده است. در بین عناصر تجدید ارائه شده سود و زیانی تجدید ارائه در سود (زیان) قبل از کسر مالیات، سود (زیان) خالص و سود (زیان) قابل تخصیص تاثیر معناداری بر شاخص‌های مختلف قیمت سهام در بازه زمانی 1 روزه قبل و بعد از تجدید ارائه داشته است. در بین عناصر تجدید ارائه صورت جریان نقد، جریان وجه نقد ناشی از فعالیت‌های عملیاتی تاثیر معناداری بر شاخص‌های مختلف قیمت سهام در بازه زمانی 1 روزه قبل و بعد از تجدید ارائه است. در حالی که تغییر قیمت بازار سهام در بازه زمانی 3 روزه قبل و بعد از تجدید ارائه، مستقل از تغییر ناشی از تجدید ارائه در جریان وجه نقد ناشی از فعالیت‌های عملیاتی بوده است.
کلیدواژه‌ها

عنوان مقاله English

Representation a Model of Forecasting Stock Price Changes Based on Restated Financial Statements

نویسندگان English

Afsoon Baazm 1
Jamal Bahri Sales 2
Saeed Jabbarzadeh Kangarluei 3
Parviz Piri 4
1 Ph.D. Student in Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran.
2 Associate Professor of Accounting Department, Urmia Branch, Islamic Azad University, Urmia, Iran.
3 Associate Professor of Accounting Department, Urmia Branch, Islamic Azad University, Urmia, Iran.
4 Associate Professor of Accounting Department, Faculty of Economics and Management, Urmia University, Urmia, Iran
چکیده English

This study is aimed at providing a model for the pattern of forecasting stock price changes based on the restating of financial statement elements in the Tehran Stock Exchange. The findings show that in the period of 1 day and 3 days, none of the items presented in the balance sheet have had a significant impact on various stock price indices. While in the time period of 1 day before and after the restatement, the effect of the accumulated profit (loss) at the end of the period on different stock price indices was positive and significant. Among the items of the restatement of profit (loss), the restatement of profit (loss) before tax deduction, net profit (loss) and allocable profit (loss) has a significant impact on various stock price indices in the period of 1 day before and after on restatement. Among the items of restatement on the cash flow statement, the operational cash flow has a significant impact on various stock price indices in the period of 1 day before and after the restatement. While the change in the stock market price in the period of 3 days before and after the restatement was independent of the change caused by the restatement in the operational cash flow.

کلیدواژه‌ها English

Stock Price Change in 1-day and 3-day periods before and after re- restatement
Restated Financial Statements
Panel Data
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