The impact of financial information transparency and the relationship between financial technology adoption on stock price decline risk

سال انتشار: 1404
محل انتشار: دهمین کنفرانس بین المللی مدیریت، حسابداری، اقتصاد و بانکداری
کد COI اختصاصی: MAEBCONF10_011
زبان مقاله: انگلیسی
تعداد مشاهده: 37

نویسندگان

Iran/ Tehran/Master's degree university student in accounting of Azad University, Tehran Branch

Iran/Tehran/university lecturer Azad University, Tehran Branch

چکیده

The aim of this study was to examine the moderating role of financial information transparency on the relationship between financial technology adoption and stock price decline risk. The spatial scope of this study was companies listed on the Tehran Stock Exchange and the temporal scope was the years between ۱۳۹۸ and ۱۴۰۲. The present study is in the category of applied research. If the classification of types of research is considered based on nature and method, the present research method is in the category of descriptive research in terms of nature and is also considered in the category of causal research in terms of method this study, the library method was used to collect data and information. In the data section, the research was conducted by collecting data from sample companies with reference to financial statements, explanatory notes, and the monthly bulletin of the Stock Exchange. Based on the systematic elimination method, ۱۰۷ companies were selected as a statistical sample. Descriptive and inferential statistics were used to describe and summarize the collected data In order to analyze the data, first, the variance heterogeneity test, Blimer test, Hausman test and Jarekbrau test were used, and then the multivariate regression test was used to confirm the research hypotheses (Eviews software). The results of the study showed that there is a significant relationship between financial technology adoption and stock price decline risk. Financial information transparency affects the relationship between financial technology adoption and stock price decline risk

کلیدواژه ها

Financial information transparency, financial technology adoption, stock price decline risk

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