چکیده مقاله
Objective: Operating in a dynamic competitive environment poses a threat to the company's stock price, that with the market's concern about the company's future, the company's value is estimated to be lower than its real value and increases the risk of the stock price falling The purpose of this research was to evaluate the effect of voluntary disclosure of sustainability information on price risk and evidence from the Iranian capital market Method: In order to achieve the objectives of the research, the necessary information has been collected from 130 companies admitted to the Tehran Stock Exchange Also, the time period of the research was chosen from 2013 to the end of 2014 and the first order generalized least squares regression method was used to test the research models The current research is practical in terms of its purpose and the type of data used is mixed and retrospective Results: The findings of the research showed that voluntary disclosure of sustainability information had a negative and significant impact on the risk of negative skewness of stock returns of the investigated companies In addition, the results have shown a negative and significant impact of voluntary disclosure of sustainability information on the low to high fluctuation of stock prices of companies listed on the Tehran Stock Exchange
کلیدواژهها
نویسندگان
Ghadir Sorani Yancheshmeh
PhD student of Shahrekord Islamic Azad University, IRAN
Maeedeh Karimi
Accounting undergraduate student, IRAN
شیوه ارجاع
Sorani Yancheshmeh, Ghadir and Karimi, Maeedeh,1402,Evaluating the effect of optional disclosure of sustainability information on price risk; Evidence from Iran's capital market,The second international conference on management, commerce, economics and accounting
ارائهشده در
مجموعه مقالات دومین کنفرانس بین المللی مدیریت، بازرگانی، اقتصاد و حسابداری28 مهر 1402