INVESTIGATING INTERACTIVE EFFECT OF FIRM SIZE AND INFORMATION ENVIRONMENT ON VALUE RELEVANCE OF NET INCOME AND OPERATING CASH FLOW

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SETAYESH M.H.; MEHTARI Z.; MOHAMMADIAN M.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:3 (25) Page(s): 37-60

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Title

INVESTIGATING INTERACTIVE EFFECT OF FIRM SIZE AND INFORMATION ENVIRONMENT ON VALUE RELEVANCE OF NET INCOME AND OPERATING CASH FLOW

Author(s)

SETAYESH M.H. | MEHTARI Z. | MOHAMMADIAN M. | Issue Writer Certificate

Keywords

VALUE RELEVANCEQ1

INFORMATION ENVIRONMENTQ1

FIRM SIZEQ2

NET INCOMEQ2

OPERATING CASH FLOWQ2

Abstract

While some of the modern performance measures used in accounting rely on cash flow, others try to take advantage of the information content of NET INCOME. However, whether the additional information content in the accrual components of earnings improves the internal performance measurement is an open empirical question. Conceptual framework of this paper based on agency costs and political costs. So that, FIRM SIZE and INFORMATION ENVIRONMENT are tow important factors in VALUE RELEVANCE of NET INCOME and OPERATING CASH FLOW. The main purpose of this study is to investigate interactive effect of FIRM SIZE and INFORMATION ENVIRONMENT on VALUE RELEVANCE of NET INCOME and OPERATING CASH FLOW. The sample of this study is selected from companies listed in Tehran Stock Exchange (TSE). The study period is between the years 2008 to 2013. The sample consists of 100 companies. To test the research hypotheses regression models using pooled data are incorporated. The results show that NET INCOME has more additional and incremental information content than OPERATING CASH FLOW to explain performance of stock market; but FIRM SIZE and INFORMATION ENVIRONMENT have no effect on VALUE RELEVANCE of NET INCOME and OPERATING CASH FLOW. According to the results, we find that, there are not interactive effect of FIRM SIZE and INFORMATION ENVIRONMENT on VALUE RELEVANCE of NET INCOME and OPERATING CASH FLOW.

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APA: Copy

SETAYESH, M.H., MEHTARI, Z., & MOHAMMADIAN, M.. (2015). INVESTIGATING INTERACTIVE EFFECT OF FIRM SIZE AND INFORMATION ENVIRONMENT ON VALUE RELEVANCE OF NET INCOME AND OPERATING CASH FLOW. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(3 (25) ), 37-60. SID. https://sid.ir/paper/155151/en

Vancouver: Copy

SETAYESH M.H., MEHTARI Z., MOHAMMADIAN M.. INVESTIGATING INTERACTIVE EFFECT OF FIRM SIZE AND INFORMATION ENVIRONMENT ON VALUE RELEVANCE OF NET INCOME AND OPERATING CASH FLOW. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(3 (25) ):37-60. Available from: https://sid.ir/paper/155151/en

IEEE: Copy

M.H. SETAYESH, Z. MEHTARI, and M. MOHAMMADIAN, “INVESTIGATING INTERACTIVE EFFECT OF FIRM SIZE AND INFORMATION ENVIRONMENT ON VALUE RELEVANCE OF NET INCOME AND OPERATING CASH FLOW,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 3 (25) , pp. 37–60, 2015, [Online]. Available: https://sid.ir/paper/155151/en

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