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Stock Liquidity and Board Compensation: The Case of Tehran Stock Exchange

Journal of Commerce and Accounting Research

Volume 2 Issue 2

Published: 2013
Author(s) Name: Saeid Jabbarzadeh Kangarlouei, Morteza Motavassel, Majid Babakhani | Author(s) Affiliation: Islamic Azad University, West Azarbyjan Science and Research Branch, Iran
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Abstract

This study investigates the relationship between stock liquidity and board compensation listed in Tehran Stock Exchange (TSE) during the period between 2004 and 2010. The population of study includes 74 firms and fourteen hypotheses are developed for purpose of study. The results show that there is a positive relationship between trading days, trading quantity, trading volume, trading value, percentage of floating stock, turnover ratio, stock flow ratio, liquidity ratio, stock market depth, absolute bid-ask spread and board compensation and there is a negative relationship between waiting period, illiquidity ratio, relative bid-ask spread and board compensation spread. Moreover, there is no relationship between floating stock flow and board compensation.

Keywords: Liquidity, Board Compensation, Tehran Stock Exchange

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