نوع مقاله : مقاله پژوهشی
1 گروه حسابداری، واحد بینالمللی کیش، دانشگاه آزاد اسلامی، جزیره کیش، ایران.
2 استادیار، حسابداری، دانشکده اقتصاد و حسابداری دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران
عنوان مقاله [English]
In this study، the moderating effect of ownership structure (largest shareholder)، political communication, and board independence on the relationship between the divergence of views and investors' attention to the IPO market was evaluated. To do so،124 companies with an initial public offering (IPO) were analyzed during the period 2006-2017. This is an applied study in terms of purpose and is among the descriptive-retrospective researches in terms of the data collection method. To examine the hypotheses، Eviews8 software was used. The results obtained in this study indicated that, in general، the difference between investors' views and divergence of their views were under the influence of various factors such as ownership structures، political communication, and board independence. When the largest shareholder of the company has higher ownership، it reduces the difference in investors' views and has a negative effect on the positive relationship between initial returns and divergence of investors' opinions.