Investigating Candlestick Patterns Using Fuzzy Logic In The Stock Trading System

سال انتشار: 1400
محل انتشار: اولین کنفرانس بین المللی مهندسی صنایع، مدیریت، اقتصاد و حسابداری
کد COI اختصاصی: IMEACONF01_108
زبان مقاله: انگلیسی
تعداد مشاهده: 375

نویسندگان

Master of Financial Management, Yazd University, Yazd, Iran.

Associate Professor of Financial Business Management, Faculty of Economics, Management and Accounting - Department of Business Management, Yazd University, Yazd, Iran

Habibullah Ansari Samani

Assistant Professor of Economics, Faculty of Economics, Management and Accounting - Department of Economic Sciences - Yazd University, Yazd, Iran

چکیده

The purpose of this study is to investigate the relationship between corporate governance, quality of accruals and return on equity in companies listed on the Tehran Stock Exchange. The research area is the companies listed on the Tehran Stock Exchange, which were screened after ۸۹ companies, and the time area is a six-year period between ۲۰۰۸ and ۱۹۹۲. Multivariate linear regression method has also been used to analyze and test research hypotheses. The coefficient of determination obtained for the model indicates the percentage of explanation of the dependent variable by independent variables, which shows that independent variables affect the quality of accruals up to ۲۰%. In addition, Watson's camera statistic is ۲.۱۴, indicating that there is no significant correlation between the research variables. The t-statistic in the data regression model evaluates the significance of the coefficients of the variables. The probability of t-statistic for independent variables is less than ۰.۰۵ and this indicates that at a ۹۵% confidence level these variables affect the quality of accruals. According to the obtained results, the coefficient of variable rate of return on equity is -۰.۱۴۹۶۳۲, which indicates the existence of an inverse relationship between this variable and the variable of quality of accruals.

کلیدواژه ها

Quality of accruals, Return on equity, Profit smoothing

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