Citation

Malgharani, Ataollah Mohammadi (2013) The effects of disclosure of non-financial performance indicators and audit report on stock price estimate in Iran. PhD thesis, Multimedia University.

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Abstract

This study examines the effect of disclosure of non-financial performance indicators including the generation of an audit report about this information, on institutional investors’ stock price estimates in Iran. In this study, the experimental design included two factors each used in two levels (2 x 2 +1). Variables were manipulated including disclosure of non-financial performance indicators in the two levels (positive and negative) and audit report on this type of information in two levels (providing or not providing audit) + control group. Participants were asked based on provided information in order to estimate whether the stock price will increase or will decrease for next year. A self-administrated questionnaire was conducted on 150 people of institutional investors’ financial director. The sampling method employed was stratified random sampling. Data were analysed using the independent sample t-test, anova analysis.

Item Type:	Thesis (PhD)
Additional Information:	Call No.: HD2741 A83 2013
Uncontrolled Keywords:	Disclosure of information--Corporate governance
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD2350.8-2356 Large industry. Factory system. Big business > HD2709-2930.7 Corporations. Including international business enterprises, diversification, industrial concentration, public utilities > HD2741 Holding companies. Corporate governance
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	28 Jan 2016 04:28
Last Modified:	28 Jan 2016 04:28
URII:	http://shdl.mmu.edu.my/id/eprint/6302

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