EFFECT OF THE CONVERGENCE OF IRANIAN CONSOLIDATION STANDARD WITH THE INTERNATIONAL STANDARD ON THE USEFULNESS OF CONSOLIDATED INFORMATION

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SABZALIPOUR FARSHAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:3 | Issue:11 Page(s): 181-201

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Title

EFFECT OF THE CONVERGENCE OF IRANIAN CONSOLIDATION STANDARD WITH THE INTERNATIONAL STANDARD ON THE USEFULNESS OF CONSOLIDATED INFORMATION

Author(s)

SABZALIPOUR FARSHAD | Issue Writer Certificate

Keywords

USEFULNESS OF ACCOUNTING INFORMATIONQ2

CONSOLIDATED FINANCIAL STATEMENTSQ2

STOCK PRICEQ2

RETURN MODELQ2

REVIEW OF CONSOLIDATION STANDARDQ2

Abstract

Accounting standards are prepared for enhancing the quality of accounting information and performing appropriate informative role. The use of standards and valid rules in preparation and presentation of accounting reports lead to enhance quality of financial reports and USEFULNESS OF ACCOUNTING INFORMATION for users. This research aims to examine the effect of convergence of the Iranian consolidation standard with the international standard on the usefulness of consolidated information. The research population takes all the companies listed in Tehran Stock Exchange that prepared and presented CONSOLIDATED FINANCIAL STATEMENTS in the years 1381-1389.The multivariable regression model is use to formulate the required valuation and RETURN MODELs, and the generalized least squares method was adopted to test the research hypotheses. Since the consolidation standard has been reviewed in 1384, the models in the periods before and after the year 1384 were individually fitted and the results were compared with each other. The results indicated that the convergence of consolidation standard with the international standard has significant effect on the usefulness of consolidated information.

Cites

USEFULNESS OF CONSOLIDATED FINANCIAL STATEMENTS: THE INFORMATION CONTENT POINT OF VIEW

References

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APA: Copy

SABZALIPOUR, FARSHAD. (2013). EFFECT OF THE CONVERGENCE OF IRANIAN CONSOLIDATION STANDARD WITH THE INTERNATIONAL STANDARD ON THE USEFULNESS OF CONSOLIDATED INFORMATION. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(11), 181-201. SID. https://sid.ir/paper/163464/en

Vancouver: Copy

SABZALIPOUR FARSHAD. EFFECT OF THE CONVERGENCE OF IRANIAN CONSOLIDATION STANDARD WITH THE INTERNATIONAL STANDARD ON THE USEFULNESS OF CONSOLIDATED INFORMATION. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;3(11):181-201. Available from: https://sid.ir/paper/163464/en

IEEE: Copy

FARSHAD SABZALIPOUR, “EFFECT OF THE CONVERGENCE OF IRANIAN CONSOLIDATION STANDARD WITH THE INTERNATIONAL STANDARD ON THE USEFULNESS OF CONSOLIDATED INFORMATION,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 11, pp. 181–201, 2013, [Online]. Available: https://sid.ir/paper/163464/en

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