Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Abstract
Price concurrency describes the range of a company's returns that are explained by market and industry returns, and the use of low price concurrency means that industry information has little impact on prices. The purpose of this study is to investigate the relationship between financial reporting readability and stock price concurrency with the moderating role of auditor turnover. The statistical population of the study is companies listed on the Tehran Stock Exchange and the sample under study includes 152 companies listed during the years 2018 to 2022. The research method is descriptive and in terms of the relationship between variables, it is a combination of causality and correlation, and it is applied in terms of purpose. 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 auditor turnover has a positive and significant effect on the relationship between financial reporting readability and price concurrency.
khoshgoftar,R. (2025). Studying the effect of social responsibility level on the relationship between financial reporting readability and stock price synchronization. Journal of Accounting and Management Vision, 7(99), 207-217.
MLA
khoshgoftar,R. . "Studying the effect of social responsibility level on the relationship between financial reporting readability and stock price synchronization", Journal of Accounting and Management Vision, 7, 99, 2025, 207-217.
HARVARD
khoshgoftar R. (2025). 'Studying the effect of social responsibility level on the relationship between financial reporting readability and stock price synchronization', Journal of Accounting and Management Vision, 7(99), pp. 207-217.
CHICAGO
R. khoshgoftar, "Studying the effect of social responsibility level on the relationship between financial reporting readability and stock price synchronization," Journal of Accounting and Management Vision, 7 99 (2025): 207-217,
VANCOUVER
khoshgoftar R. Studying the effect of social responsibility level on the relationship between financial reporting readability and stock price synchronization. Journal of Accounting and Management Vision, 2025; 7(99): 207-217.
