نوع مقاله: مقاله پژوهشی

نویسندگان

1 عضو هیأت علمی دانشگاه مازندران

2 دانشجوی کارشناسی ارشد رشته حسابداری

چکیده

تأثیر اطلاعات مالی بر رفتار بازار سهام یکی از موضوعات اصلی تحقیق در حسابداری و امور مالی است. تحقیقات زیادی در مورد تأثیر اطلاعات مالی بر قیمت سهام و تصمیمات سرمایه­گذاری صورت گرفته است.
نیاز به درک و اندازه­گیری عوامل تعیین­کنندة اختلاف قیمت پیشنهادی خرید و فروش بازارگردان­ها در ارزیابی ساختار بازار رقابتی بسیار ضروری می­باشد. در این تحقیق پس از مرور مختصر مطالعات گذشته، به بررسی اختلاف قیمتپیشنهادی خرید و فروش سهام که نشان­دهنده اثر هزینه­های فرایند سفارش، هزینه­های نگهداری موجودی، انتخاب نادرست، رقابت، تفاوت در انتظارات و ... می­باشد، می­پردازیم.

کلیدواژه‌ها

عنوان مقاله [English]

The Relationship between Financial Information and Bid-Ask Spread

نویسندگان [English]

  • Ahmad ahmadpour 1
  • Amir Rasaiian 2

1 Faculty member of Mazandaran University

2 Master student of accounting

چکیده [English]

The effect of financial information on stock market behavior is a central issue of research in accounting and finance. A large number of studies investigate the effect of financial information on stock prices and investment decisions. The need to understand and measure the determinants of market makers bid-ask spreads is crucial in evaluating the competing market structure. In this paper after a brief review of literature, we investigate the bid-ask spread that accounts for the effects of order processing costs, inventory holding costs, adverse selection, competition and the difference in expectations.

کلیدواژه‌ها [English]

  • Financial Information
  • Bid Price
  • Ask Price
  • Bid-Ask Spread

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