خلاصة:
در ﭘﻲ رﺳﻮاﺋﻲﻫﺎی ﻣﺎﻟﻲ ﻛﺸﻮرﻫﺎی ﻣﺨﺘﻠﻒ در ﺳﺎل ﻫﺎی اﺧﻴﺮ، و ﭘﺎﺳﺦ ﺣﺮﻓﻪای و ﻗـﺎﻧﻮﻧﻲ ﺑـﻪ اﻳـﻦرﺳﻮاﺋﻲﻫﺎ، ﻋﻼﻗﻪ ﺑﻪ اﻓﺸﺎی اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاری و ﻛﻴﻔﻴﺖ ﺣﺴﺎﺑﺮﺳﻲ در ﺑﻴﻦ داﻧﺸﮕﺎﻫﻴﺎن، ﺳﺮﻣﺎﻳﻪﮔﺬارانو ﻗﺎﻧﻮنﮔﺬاران اﻓﺰاﻳﺶ ﻳﺎﻓﺘﻪ اﺳﺖ. از اﻳﻨﺮو، اﻳﻦ ﭘﮋوﻫﺶ ﺑﺎ ﻫﺪف ﺑﺮرﺳﻲ اﺛﺮ اﻓـﺰاﻳﺶ اﻓﺸـﺎی اﻃﻼﻋـﺎت ﻧﺎﺷﻲ از اﺟﺮای اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺮﺳﻲ ﺗﺠﺪﻳﺪﻧﻈﺮ ﺷﺪه ﺑﺮ ﻋﺪم ﺗﻘﺎرن اﻃﻼﻋﺎﺗﻲ اﻧﺠﺎم ﺷﺪه اﺳﺖ.در راﺳﺘﺎی اﻳﻦ ﻫﺪف، ﺗﻌﺪاد 17 ﺷﺮﻛﺖ از ﺑﻴﻦ ﺟﺎﻣﻌﻪ آﻣﺎری )ﺷﺮﻛﺖ ﻫﺎی ﭘﺬﻳﺮﻓﺘﻪ ﺷـﺪه در ﺑـﻮرساوراق ﺑﻬﺎدار ﺗﻬﺮان( ﻛﻪ اﻃﻼﻋﺎت ﻣﻮرد ﻧﻴﺎز ﺑﺮای دوره ﻫﻔﺖ ﺳﺎﻟﻪ ﺗﺤﻘﻴﻖ )78-18( در ﻣﻮرد آن ﻫﺎ ﻗﺎﺑـﻞدﺳﺘﺮﺳﻲ ﺑﻮده اﺳﺖ، اﻧﺘﺨﺎب ﮔﺮدﻳﺪ. ﻋﺪم ﺗﻘﺎرن اﻃﻼﻋﺎﺗﻲ ﺑﺎ ﻣﻌﻴﺎر اﺧـﺘﻼف ﻗﻴﻤـﺖ ﭘﻴﺸـﻨﻬﺎدی ﺧﺮﻳـﺪ وﻓﺮوش ﺳﻬﺎم ﻣﻮرد ﺳﻨﺠﺶ ﻗﺮار ﮔﺮﻓﺖ. ﺑﻪ ﻣﻨﻈﻮر آزﻣﻮن ﻓﺮﺿﻴﻪ ﺗﺤﻘﻴﻖ، از ﺗﻜﻨﻴﻚ آﻣﺎری رﮔﺮﺳﻴﻮن ﭼﻨﺪﻣﺘﻐﻴﺮه ﺑﺎ دادهﻫﺎی ﺗﺮﻛﻴﺒﻲ ﺑﻬﺮه ﮔﺮﻓﺘﻪ ﺷﺪ. آزﻣﻮن ﻣﻌﻨـﻲدار ﺑـﻮدن ﻣـﺪلﻫـﺎ ﺑـﺎ اﺳـﺘﻔﺎده از آﻣـﺎره Tو Fﺻﻮرت ﮔﺮﻓﺖ. ﻧﺘﺎﻳﺞ ﺗﺤﻘﻴﻖ ﺑﻴﺎﻧﮕﺮ ﻋﺪم ﺗﺎﺛﻴﺮ اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺮﺳﻲ ﺗﺠﺪﻳﺪﻧﻈﺮ ﺷﺪه ﺑﺮ ﻋـﺪم ﺗﻘـﺎرن اﻃﻼﻋﺎﺗﻲ ﻣﻲﺑﺎﺷﺪ.
The interest in accounting disclosure and audit quality by academics, investors and regulators heightened following the various financial reporting scandals, and subsequent legislative and professional response to these scandals. Thus, this study aims to investigate the effect of increasing accounting disclosure resulted from the implementation of revised auditing standards on the information asymmetry.
Therefore, 71 firms of statistical society (Tehran Stock Exchange) that whose necessary information for seven- year period was available, were selected. Information asymmetry was measured by bid-ask spread. To examine the hypotheses, compound regression technique with panel data was used. Signification of models was examined by T and F statistics. The results of this study showed that revised auditing standards had no effect on information asymmetry.
ملخص الجهاز:
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﻲ و ﺣﺴﺎﺑﺮﺳﻲ، ﺳﺎل ﺳﻮم، ﺷﻤﺎره دوازدﻫﻢ، زﻣﺴﺘﺎن 0931 ﺟﺪول 4- ﻧﺘﺎﻳﺞ آزﻣﻮن اﺛﺮ ﺑﻪ ﻛﺎرﮔﻴﺮی دوﻣﻴﻦ ﺳﺮی از اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺮﺳﻲ ﺗﺠﺪﻳﺪ ﻧﻈﺮ ﺷﺪه روی ﻋﺪم ﺗﻘﺎرن اﻃﻼﻋﺎﺗﻲ )ﻣﻘﺎﻳﺴﻪ ﺳﺎل ﻫﺎی 38 و 48( اﻧﺤﺮاف ﻣﻌﻴﺎر آﻣﺎره tﺳﻄﺢ ﺧﻄﺎ ﺿﺮﻳﺐ ﻋﻼﻣﺖ اﺧﺘﺼﺎری ﻣﺘﻐﻴﺮ ﺑﺮآورد ﻣﺪل اﺧﺘﻼف ﻗﻴﻤﺖ ﭘﻴﺸﻨﻬﺎدی ﺧﺮﻳﺪ و ﻓﺮوش ﺳﻬﺎم S PERIOD MV VOL VAR NFLOAT e 020/2 250/0 C 340/0 501/0 ﻋﺮض از ﻣﺒﺪأ 124/0 200/0 PERIOD 376/0 100/0 دوره 921/1 ارزش ﺑﺎزار ﺣﻘﻮق 300/0- MV 852/0 300/0 - ﺻﺎﺣﺒﺎن ﺳﻬﺎم 669/2 **100/0- ﺣﺠﻢ رﻳﺎﻟﻲ ﻣﻌﺎﻣﻼت VOL 300/0 000/0 - 372/2 **780/0- ﺗﻐﻴﻴﺮ ﭘﺬﻳﺮی ﻗﻴﻤﺖ VAR 320/0 830/0 - 372/0 درﺻﺪ ﻣﺎﻟﻜﻴﺖ ﺳﻬﺎﻣﺪاران 700/0- NFLOAT 487/0 520/0 - ﺑﺰرگ 494/ 404/0 ﺧﻮدرﮔﺮﺳﻴﻮ ﻣﺮﺗﺒﻪ اول )1(AR 000/0 210/0 13 -F -Durbin Prob 000/0 333/0 743/0 98/1 Statist 2R `ADj R 37/52 Watson )(F-Statistic ic *ﻣﻨﺒﻊ: ﻳﺎﻓﺘﻪﻫﺎی ﭘﮋوﻫﺸﮕﺮ اﺛﺮ اﻓﺰاﻳﺶ اﻓﺸﺎی اﻃﻼﻋﺎت ﻧﺎﺷﻲ از اﺟﺮای اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺮﺳﻲ ﺗﺠﺪﻳﺪ ﻧﻈﺮ ﺷﺪه...