Master's degree in accounting, student of education, Kermanshah.
Abstract
Price synchronicity explains the range of the company's efficiency that is explained by market and industry efficiency, and the use of low price synchronicity means a low effect of industry information on price. The purpose of this research is to investigate the relationship between the readability of financial reporting and the synchronicity of stock prices. The statistical research population of companies admitted to the Baghdad Stock Exchange and the studied sample includes 140 admitted companies during the years 1396 to 1400. The research method is descriptive and in terms of the relationship between the variables, it is a combination of causality-correlation, and it is practical in terms of the goal. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the hypothesis analysis showed that the readability of financial reporting has a negative and significant relationship with the simultaneity of stock prices.
khosravian,A. (2023). Investigating the relationship between readability of financial reporting and stock price synchronicity. Journal of Accounting and Management Vision, 6(78), 40-53.
MLA
khosravian,A. . "Investigating the relationship between readability of financial reporting and stock price synchronicity", Journal of Accounting and Management Vision, 6, 78, 2023, 40-53.
HARVARD
khosravian A. (2023). 'Investigating the relationship between readability of financial reporting and stock price synchronicity', Journal of Accounting and Management Vision, 6(78), pp. 40-53.
CHICAGO
A. khosravian, "Investigating the relationship between readability of financial reporting and stock price synchronicity," Journal of Accounting and Management Vision, 6 78 (2023): 40-53,
VANCOUVER
khosravian A. Investigating the relationship between readability of financial reporting and stock price synchronicity. Journal of Accounting and Management Vision, 2023; 6(78): 40-53.