تعداد نشریات | 50 |
تعداد شمارهها | 2,232 |
تعداد مقالات | 20,476 |
تعداد مشاهده مقاله | 25,358,109 |
تعداد دریافت فایل اصل مقاله | 23,010,613 |
The Different Role of Mental Accounting on Optimal Portfolio Based on Speculative Bubble | ||
International Journal of Finance & Managerial Accounting | ||
دوره 5، شماره 19، اسفند 2020، صفحه 43-55 اصل مقاله (1.18 M) | ||
نوع مقاله: Original Article | ||
نویسندگان | ||
maryam saberi1؛ Roya Darabi 2؛ mohsenmohsen hamidian2 | ||
1Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran. | ||
2Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran | ||
چکیده | ||
The aim of the study " The Different Role of Mental Accounting on Optimal Portfolio Based on Speculative Bubble on companies listed in the Tehran Stock Exchange" is the 10-year study period listed in the Tehran Stock Exchange during 2008-2017 were analyzed.The data of 110 firms were analyzed by using statistical softwares including Matlab, spss20, Eviews7 and Lingo in the studied years. In this research, mental accounting is based on Fernandez, The speculative bubble based on the gilium pattern are used as a risk measurement indicator. The result of testing the above hypotheses showed that for the calculated returns because it is greater than the error level, the hypothesis of equality of the average returns of the portfolios is not rejected. In terms of speculation bubble (subject to speculation) based on subjective accounting there is no significant difference and efficiency based on standard deviation index is not higher. The result of the statistical test of these hypotheses shows that the significance value for the calculated returns is greater than the error level, the hypothesis of mean inequality of portfolio returns (research hypothesis) is rejected and in other words the speculative bubble portfolio returns (greater than Portfolio returns are not without bubbles. | ||
کلیدواژهها | ||
Speculativem؛ bubble؛ Mental؛ accounting | ||
مراجع | ||
| ||
آمار تعداد مشاهده مقاله: 266 تعداد دریافت فایل اصل مقاله: 303 |