Problematic analysis on indicators of impact on business rumors in the capital market (Case study: Shahr Bank)

Document Type : Original Article


1 Department of Accounting, Aliabad Katoul Azad University, Aliabad Katoul, Iran

2 Department of Accounting, Aliabad Katoul Azad University, Aliabad Katoul, Iran.


Therefore, determining the indicators affecting the spread of rumors will lead to the development of the success of the bank and its investors. Due to the study of the current situation and the lack of observation of research related to the subject and the lack of theoretical framework in the field of effective indicators of commercial rumors, the present study is conducted in a mixed exploratory method. In the qualitative stage, 20 experts are interviewed by a snowball and purposeful sampling method. The data of this section are analyzed by a phenomenological approach based. In the quantitative stage, using the questionnaire obtained from the results of the qualitative section, the opinions of 40 accounting experts are obtained by judgmental and purposeful sampling. The data of this section are evaluated using a one-sample t-test. Based on the results of the qualitative section, the themes and the main and sub-themes (including 7 themes, 22 main themes, and 64 sub-themes) are extracted. The results of the second part of the research confirm 7 themes, 11 main themes, and 16 sub-themes extracted from the qualitative part of the research. In general, the viewpoint of Shahr Bank experts is similar to the view of accounting experts in some cases. After comparing the results of qualitative and quantitative parts of the research, the need to train and promote the shareholding culture among shareholders and to have a long-term time horizon along with the use of algorithmic transactions at the time of decision-making is suggested to investors.


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