AN INVESTIGATION OF THE PRICING OF SALE AND COST OF GOODS SOLD AND EARNINGS COMPONENTS IN TEHRAN STOCK EXCHANGE

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KORDESTANI GHOLAMREZA; ALIPOUR ASL AHAD

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

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:2 | Issue:8 Page(s): 1-21

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Title

AN INVESTIGATION OF THE PRICING OF SALE AND COST OF GOODS SOLD AND EARNINGS COMPONENTS IN TEHRAN STOCK EXCHANGE

Author(s)

KORDESTANI GHOLAMREZA | ALIPOUR ASL AHAD | Issue Writer Certificate

Keywords

ACCRUAL PROFITQ3

CASH FLOWSQ3

FREE CASH FLOWQ2

COST OF GOODS SOLDQ3

Abstract

Accounting Profit is one of the key and major information, reported in financial statements that financial analysts use for measuring firms' performance. Since in the measuring accounting profit it is necessary to use estimate, forecast and different accounting methods, and yet probable conflicts of interest between managers and shareholders and another financial statements users is present, there is some doubts to use profit and therefore, many of financial analysts consider cash flow instead. In conceptual framework of financial accounting in different countries there is a considerable attention to Accounting Profit and Cash Flow. In this study, the relationship between Pricing Earnings and CASH FLOWS with some accounting variables is studied. Stock price, changes in sales and COST OF GOODS SOLD, ACCRUAL PROFIT, FREE CASH FLOW and CASH FLOWS from investment activity are considered as main research variables and cash dividend paid to shareholders, value of equity, operational income, and net operating assets and CASH FLOWS from operating activity are control variables that used for pricing earnings and CASH FLOWS. To test the research hypotheses, cross-section statistical methods is used for 91 listed firms in Tehran Stock Exchange from 2004 to 2009. Results show that changes is sale and ACCRUAL PROFIT have direct (positive) relation with stock price, but three explanatory variables, changes in COST OF GOODS SOLD, FREE CASH FLOW and CASH FLOWS from investment activity have negative (indirect) relation with stock price.

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APA: Copy

KORDESTANI, GHOLAMREZA, & ALIPOUR ASL, AHAD. (2011). AN INVESTIGATION OF THE PRICING OF SALE AND COST OF GOODS SOLD AND EARNINGS COMPONENTS IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 2(8), 1-21. SID. https://sid.ir/paper/168153/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, ALIPOUR ASL AHAD. AN INVESTIGATION OF THE PRICING OF SALE AND COST OF GOODS SOLD AND EARNINGS COMPONENTS IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2011;2(8):1-21. Available from: https://sid.ir/paper/168153/en

IEEE: Copy

GHOLAMREZA KORDESTANI, and AHAD ALIPOUR ASL, “AN INVESTIGATION OF THE PRICING OF SALE AND COST OF GOODS SOLD AND EARNINGS COMPONENTS IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 2, no. 8, pp. 1–21, 2011, [Online]. Available: https://sid.ir/paper/168153/en

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