Template-Type: ReDIF-Article 1.0
Author-Name: Ferdos Asl Saeidi Pour
Author-Name-First: Ferdos
Author-Name-Last: Asl Saeidi Pour
Author-Email: ferisaidii98@yahoo.com
Author-Workplace-Name: Department of Public Administration, Jouybar Branch, Islamic Azad University, Jouybar, Iran
Author-Name: Parvaneh Zeratti Fokolaie
Author-Name-First: Parvaneh
Author-Name-Last: Zeratti Fokolaie
Author-Email: zeraati.parvaneh@yahoo.com
Author-Workplace-Name: Assistant Professor, Department of Production Management, Jouybar Branch, Islamic Azad University, Jouybar, Iran
Title: The Impact of the quality of Business Risk Disclosure and Financial Performance on Investor's Judgment
Abstract: This study investigates the investor's subjective judgment based on the disclosed business information. Disclosure of useful and quality information can improve Investor's decision making in the capital market. One of the information disclosure channels is the management commentary. Present research examines the impact of the quality of business risk disclosure of management commentary and financial performance on investor's investment decision making in a sample of 70 professional traders in the special economic zone Amirabad Port (Mazandaran, Iran) in 2022-2023, using a scenario-based questionnaire. For the testing of the research hypotheses, univariate analysis of variance (in PLS) was used. The results indicated that the disclosure quality of financial performance and business nature positively influenced the investor's willingness to invest in Amirabad Port. The results further indicated that when there is a quality disclosure of business nature and financial performance, investors tend to consider the company's profit higher.
Classification-JEL: JEL
Keywords: Information disclosure; Financial Performance; investment companies; Amirabad Port
Journal: International Journal of Resistive Economics
Pages: 1-11
Volume: 11
Issue: 2
Year: 2023
Month: April
DOI: 10.22034/oajre.2023.171703
File-URL: https://www.oajre.ir/article_171703_d813d0f3ae39e288a9ca6254538171e5.pdf
File-Format: Application/pdf
File-Function: Full text
File-URL: https://www.oajre.ir/article_171703.html
File-Format: text/html
File-Function: Abstract page
Handle: RePEc:trd:journl:171703