RELATIVE AND INCREMENTAL INFORMATION CONTENT OF CASH RECOVERY- BASED INTERNAL RATE OF RETURN VS. RETURN ON ASSETS IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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KHANI ABDULLAH; HAGHIGHI MAJID

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:10 Page(s): 71-92

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Title

RELATIVE AND INCREMENTAL INFORMATION CONTENT OF CASH RECOVERY- BASED INTERNAL RATE OF RETURN VS. RETURN ON ASSETS IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

KHANI ABDULLAH | HAGHIGHI MAJID | Issue Writer Certificate

Keywords

RELATIVE AND INCREMENTAL INFORMATION CONTENTQ2

CASH RECOVERY RATEQ2

RATE OF RETURN ON STOCKQ2

TOBIN’S QQ3

RETURN ON ASSETSQ2

Abstract

This study examines information content of Cash Recovery- based Internal Rate of Return (CRBIRR) and RETURN ON ASSETS (ROA) to determine the validity and accuracy each of the measures in Iran stock market. In order to answer this question, TOBIN’S Q and stock returns are used as performance benchmarks and was tested these two measures based on CRBIRR and ROA, using the multivariate regression model. Financial information is based on a sample consisting of companies listed in TSE (540 firm/year observations) during years 2004-2009. Results indicate that CRBIRR provides better RELATIVE AND INCREMENTAL INFORMATION CONTENT than ROA.

Cites

ABILITY OF ACCRUALS PREDICTION MODELS ON THE BASIS OF JONES MODEL IN PREDICTION OF ABNORMAL ACCRUALS AND ACCRUALS ANOMALY

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APA: Copy

KHANI, ABDULLAH, & HAGHIGHI, MAJID. (2012). RELATIVE AND INCREMENTAL INFORMATION CONTENT OF CASH RECOVERY- BASED INTERNAL RATE OF RETURN VS. RETURN ON ASSETS IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(10), 71-92. SID. https://sid.ir/paper/163387/en

Vancouver: Copy

KHANI ABDULLAH, HAGHIGHI MAJID. RELATIVE AND INCREMENTAL INFORMATION CONTENT OF CASH RECOVERY- BASED INTERNAL RATE OF RETURN VS. RETURN ON ASSETS IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(10):71-92. Available from: https://sid.ir/paper/163387/en

IEEE: Copy

ABDULLAH KHANI, and MAJID HAGHIGHI, “RELATIVE AND INCREMENTAL INFORMATION CONTENT OF CASH RECOVERY- BASED INTERNAL RATE OF RETURN VS. RETURN ON ASSETS IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 10, pp. 71–92, 2012, [Online]. Available: https://sid.ir/paper/163387/en

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