COMPARATIVE STUDY OF PREDICTIVE ABILITY AND INFORMATION CONTENT OF INCOME STATEMENT COMPONENTS

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POURHEIDARI OMID; YAZDIE SOMAYEH

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:2 | Issue:7 Page(s): 121-140

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Information Journal Paper

Title

COMPARATIVE STUDY OF PREDICTIVE ABILITY AND INFORMATION CONTENT OF INCOME STATEMENT COMPONENTS

Author(s)

POURHEIDARI OMID | YAZDIE SOMAYEH | Issue Writer Certificate

Keywords

PREDICTIVE ABILITYQ3

INFORMATION CONTENTQ2

NET EARNINGSQ2

STOCK RETURNSQ3

COMPONENTS OF INCOME STATEMENTQ3

Abstract

The main purpose of this study is to evaluate the power of income statement components in predicting NET EARNINGS and STOCK RETURNS. To achieve this objective, changes in annual NET EARNINGS divided into changes in reported sales, gross profit and other expenses, and the predict ability and explanatory power of the general model of net income compared with the net income divided models. This study has been conducted by selecting 51 companies listed in Tehran Stock Exchange in the period 1387-1383. The results show that in prediction of future earnings and explaining STOCK RETURNS, the change in sales, gross profit and other costs have higher PREDICTIVE ABILITY and more INFORMATION CONTENT than the NET EARNINGS. And, changes in sales and gross profit have higher PREDICTIVE ABILITY and more INFORMATION CONTENT than operating profits. Also, changes in operating income have more INFORMATION CONTENT and higher PREDICTIVE ABILITY than net income. According to the results, it could be concluded that the devision of earnings components increases the PREDICTIVE ABILITY and INFORMATION CONTENT of earnings.

Cites

USEFULNESS OF ACCOUNTING INFORMATION VS. MARKET INFORMATION IN BANKRUPTCY PREDICTION

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APA: Copy

POURHEIDARI, OMID, & YAZDIE, SOMAYEH. (2012). COMPARATIVE STUDY OF PREDICTIVE ABILITY AND INFORMATION CONTENT OF INCOME STATEMENT COMPONENTS. JOURNAL OF ACCOUNTING KNOWLEDGE, 2(7), 121-140. SID. https://sid.ir/paper/163486/en

Vancouver: Copy

POURHEIDARI OMID, YAZDIE SOMAYEH. COMPARATIVE STUDY OF PREDICTIVE ABILITY AND INFORMATION CONTENT OF INCOME STATEMENT COMPONENTS. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;2(7):121-140. Available from: https://sid.ir/paper/163486/en

IEEE: Copy

OMID POURHEIDARI, and SOMAYEH YAZDIE, “COMPARATIVE STUDY OF PREDICTIVE ABILITY AND INFORMATION CONTENT OF INCOME STATEMENT COMPONENTS,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 7, pp. 121–140, 2012, [Online]. Available: https://sid.ir/paper/163486/en

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