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The Prioritization of Factors Effective on the Pricing of Accounting Information Quality in the Iran Capital Market by Analytic Hierarchy Process Method
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Zahra Teymoori    , Seyyed Abbas Hashemi *1 , Hadi Amiri |
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Abstract: (3121 Views) |
Accounting information is one of the available sources of information for investors. It plays critical role in optimal performance of capital markets if possess adequate quality. The subject of present research is
recognizing the most important factors affecting the position of the accounting information in the capital market of Iran. For this purpose, we begin with classifying the factors affecting the accounting information quality by their origin of them.We applied the analytic hierarchy process (AHP) to prioritize four groups defined as the source of the factors along with their 21 sub-sets. The research findings showed that political and economic conditions of the country represent the most important factor affecting the process of accounting information quality pricing by investors. Besides, some of the most important factors affecting the pricing of accounting information quality were identified as follows: The factor of the general atmosphere of the capital market from the capital market conditions group, the factor of political events and ambiguity about the future from political and economic conditions group, the factor of fundamental features of the business unit from the business unit characteristics group, and the herd behavior factor from the group of behavioral patterns of investors.
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| Keywords: Accounting Quality Information, Accounting Information Quality Pricing, Analytic Hierarchy Process (AHP) |
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Full-Text [PDF 817 kb]
(231 Downloads)
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Type of Study: Applicable |
Subject:
Special
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