The impact of Internet financial reporting on the reputation and market performance of companies

Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

The purpose of this research is to investigate the effect of online financial reporting on the reputation of companies and market performance in companies listed on the Tehran Stock Exchange. The statistical population of the research is the companies admitted to the Tehran Stock Exchange in a 3-year period from the beginning of 2020 to the end of 2022. The research sample includes 110 companies that were selected using the systematic elimination method. In order to test the hypothesis, the method of correlation between variables and multivariate regression equations was used through panel data method. The results of the hypothesis test indicate that online financial reporting has a significant effect on the reputation of companies, and also that online financial reporting has an effect on the performance of companies, including market value added, P/E ratio, QT, cost of capital and stock return rate. It has meaning.

Language:
Persian
Published:
Journal of New research approaches in management and accounting, Volume:6 Issue: 87, 2023
Pages:
812 to 840
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