A COMPARATIVE STUDY OF THE ABILITY OF INCOME MOMENTUM ACCOUNTING (3D) AND 2D ACCOUNTING COMPONENTS IN STOCK PRICE EXPLANATION

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SETAYESH MOHAMMAD HOSSEIN; KARIMI MOHSEN

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:30 Page(s): 32-51

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Title

A COMPARATIVE STUDY OF THE ABILITY OF INCOME MOMENTUM ACCOUNTING (3D) AND 2D ACCOUNTING COMPONENTS IN STOCK PRICE EXPLANATION

Author(s)

SETAYESH MOHAMMAD HOSSEIN | KARIMI MOHSEN | Issue Writer Certificate

Keywords

INCOME MOMENTUM ACCOUNTINGQ2

TWOQ2

DIMENSIONAL ACCOUNTINGQ2

NEWTON'S LAWS OF MOTION EXPLAIN STOCK PRICESQ2

Abstract

Criticism over financial reporting based on tow dimensional (2D)accounting due to the failure to provide information useful in the decision making process, resulting in offering three dimensional(3D)models to develop accounting in recent decades. the most famous proposed model, INCOME MOMENTUM ACCOUNTING, which first was introduced by Ijiri in 1982 and extended in subsequent studies. this model emphasis on the simulation of Newton's laws of motion of objects to changes in the profitability of companies and the introduction of TWO financial statement as income momentum statement and force statement. This paper while outlines the INCOME MOMENTUM ACCOUNTING , investigate the ability of INCOME MOMENTUM ACCOUNTING components in compared to 2D accounting in explain stock price for 168 companies listed in Tehran Stock Exchange from the years 1386 to 1392. Hypothesis testing method is linear regression and for comparing the TWO approaches of accounting used of simultaneously significant test. according to the results, a significant positive relation between INCOME MOMENTUM ACCOUNTING components and stock price there is solely on income momentum and action. also the explanatory power of financial reports based on INCOME MOMENTUM ACCOUNTING compared with the financial reports based on TWO-dimensional accounting is greater. But the difference in the explanatory power is very low and 1.3 percent.

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APA: Copy

SETAYESH, MOHAMMAD HOSSEIN, & KARIMI, MOHSEN. (2016). A COMPARATIVE STUDY OF THE ABILITY OF INCOME MOMENTUM ACCOUNTING (3D) AND 2D ACCOUNTING COMPONENTS IN STOCK PRICE EXPLANATION. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(30 ), 32-51. SID. https://sid.ir/paper/157331/en

Vancouver: Copy

SETAYESH MOHAMMAD HOSSEIN, KARIMI MOHSEN. A COMPARATIVE STUDY OF THE ABILITY OF INCOME MOMENTUM ACCOUNTING (3D) AND 2D ACCOUNTING COMPONENTS IN STOCK PRICE EXPLANATION. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(30 ):32-51. Available from: https://sid.ir/paper/157331/en

IEEE: Copy

MOHAMMAD HOSSEIN SETAYESH, and MOHSEN KARIMI, “A COMPARATIVE STUDY OF THE ABILITY OF INCOME MOMENTUM ACCOUNTING (3D) AND 2D ACCOUNTING COMPONENTS IN STOCK PRICE EXPLANATION,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 30 , pp. 32–51, 2016, [Online]. Available: https://sid.ir/paper/157331/en

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