Purpose: Investors seek private information in order to cover the risks of lack of transparency
of information. The purpose of this paper is to examine the role of audit quality in adjusting …

This paper examines whether, in an autocratic regime such as China, social media that rely
on the wisdom of crowds correct the bias of state-controlled traditional media by supplying …

Objective: Enhancing the quality and reliability of accounting information augments the
potential for sound decision-making and risk evaluation by external stakeholders, ultimately …

IPO underpricing refers to the financial occurrence that the initial price of stocks is
undervalued rather than the actual value. Previous literature has hypothesized reasons for …

هدف: با افزایش کیفیت و قابلیت اتکای اطلاعات حسابداری، امکان تصمیم‌گیری بهینه و ارزیابی
ریسک توسط افراد خارج از سازمان افزایش می‌یابد و می‌تواند به کاهش یا رفع نقض قراردادهای بدهی …‎

The purpose of the present study is to investigate the quality of accounting information and
capital cost according to the adjusting role of financial and environmental characteristics in …

This paper examines whether social media delineate the bias of state-controlled traditional
media by supplying less optimistically biased information to the market. Using a …

هدف: سرمایهگذاران به منظور پوشش ریسک ناشی از عدم شفافیت اطلاعات، اقدام به کسب اطلاعات
خصوصی مینمایند. در این مقاله، هدف بررسی نقش کیفیت حسابرسی و کیفیت اطلاعات حسابداری …‎

Information flow is a key parameter in an economic activity and acts as a key factor in the
emergence, stability and efficiency of capital markets. The purpose of this paper is to …