The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and ...

The present study aims to investigate the relationship between comparability of financial reports and negative coefficient of skewness of firm-specific monthly returns. In this study, to measure the financial statements comparability, De Franco et al. (2012) model is employed. Sample includes the 425 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013...

The notion of a word-representable graph has been studied in a series of papers in the literature. A graph G = (V,E) is word-representable if there exists a word w over the alphabet V such that letters x and y alternate in w if and only if xy is an edge in E. If V = {1, . . . , n}, this is equivalent to saying that G is word-representable if for all x, y ∈ {1, . . . , n}, xy ∈ E if and only if ...