نویسندگان
دانشگاه آزاد اسلامی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Diversification is a form of corporate strategy that many managers use it to
improve performance of their companies. Companies are different from each
other in terms of their activities and geographic diversity. The aim of this
study was to determine whether the corporate diversification has a positive
relationship with information asymmetry or not. In this study, commercial
and geographical diversifications were used for measuring corporate
diversification (according to Iranian Accounting Standard, No. 25).
Corporate diversification was considered as an independent variable and
information asymmetry was chosen as a dependent variable. In order to test
the hypotheses, 86 companies listed on Tehran Stock Exchange during 2007
to 2012 were selected. Panel data regression was used to analyze models and
the best model was estimated between models with fixed or random effects.
The results of this study suggest that there is a significant positive
relationship between corporate diversification and asymmetric information,
whereas commercial diversification has more intense relationship with
information asymmetry (between commercial and geographical
diversifications).
کلیدواژهها [English]
احمدپور، احمد؛ رساییان، امیر. (1385). «رابطۀ بین معیارهای ریسک و اختلاف قیمت پیشنهادی خریدوفروش سهام در بورس اوراق بهادار تهران». فصلنامۀ بررسیهای حسابداری و حسابرسی، شمارۀ 46، ص 37-60.
10. گلابدوست. (1391). «بررسی تأثیر متنوعسازی شرکتی بر بازدهی و ریسک شرکتهای پذیرفتهشده در بورس». پایاننامۀ کارشناسی ارشد، رشتۀMBA دانشگاه پردیس دانشگاه تهران.
11. مقربی. (1391). «بررسی تأثیر متنوعسازی شرکتی بر عملکرد شرکت». پایاننامۀ کارشناسی ارشد، رشتۀMBA دانشگاه پردیس دانشگاه تهران.