MARKET TRANSACTION CHARACTERISTICS AND PRICING EFFECT OF ACCOUNTING VALUATION MODELS

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MEYZARI HORMOZABADI MAJID; NADERI BENI RAHMATALAH

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Journal: FINANCIAL ACCOUNTING Year:2017 | Volume:9 | Issue:34 Page(s): 71-101

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Information Journal Paper

Title

MARKET TRANSACTION CHARACTERISTICS AND PRICING EFFECT OF ACCOUNTING VALUATION MODELS

Author(s)

MEYZARI HORMOZABADI MAJID | NADERI BENI RAHMATALAH | Issue Writer Certificate

Keywords

VALUE OF THE COMPANYQ2

EARNINGS PER SHAREQ2

ACCOUNTING VALUATION MODELSQ1

STOCK TRADING VOLUMEQ2

THE RATIO OF PRICE TO EARNINGSQ2

Abstract

The aim of this study was to compare the valuation models accounting from the perspective of market trading and price-making in companies listed on the Tehran Stock Exchange. The study sample consisted of 104 active company stock during the period 1388-1394. In this study the effect of different pricing valuation models Ohlson (1995), Zhang (2000) and traditional models EARNINGS PER SHARE were determined using Wong. The results showed no significant difference between the explanatory power of these models and the models created on the basis of EARNINGS PER SHARE, higher than the explanatory power of residual income. The results showed that by increasing THE RATIO OF PRICE TO EARNINGS valuation models increased explanatory power, while increasing the volume of stock trading, the explanatory power of the Ohlson model and the traditional model increases. These findings indicate that THE RATIO OF PRICE TO EARNINGS and STOCK TRADING VOLUME has been adequately reflect reflection of market liquidity. Understanding these factors can help to improve pricing and to determine the intrinsic value of company stock and will be effective.

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APA: Copy

MEYZARI HORMOZABADI, MAJID, & NADERI BENI, RAHMATALAH. (2017). MARKET TRANSACTION CHARACTERISTICS AND PRICING EFFECT OF ACCOUNTING VALUATION MODELS. FINANCIAL ACCOUNTING, 9(34 ), 71-101. SID. https://sid.ir/paper/168159/en

Vancouver: Copy

MEYZARI HORMOZABADI MAJID, NADERI BENI RAHMATALAH. MARKET TRANSACTION CHARACTERISTICS AND PRICING EFFECT OF ACCOUNTING VALUATION MODELS. FINANCIAL ACCOUNTING[Internet]. 2017;9(34 ):71-101. Available from: https://sid.ir/paper/168159/en

IEEE: Copy

MAJID MEYZARI HORMOZABADI, and RAHMATALAH NADERI BENI, “MARKET TRANSACTION CHARACTERISTICS AND PRICING EFFECT OF ACCOUNTING VALUATION MODELS,” FINANCIAL ACCOUNTING, vol. 9, no. 34 , pp. 71–101, 2017, [Online]. Available: https://sid.ir/paper/168159/en

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