THE COMPARISON BETWEEN RESIDUAL INCOME MODEL AND LINEAR INFORMATION MODEL IN TEHRAN STOCK EXCHANGE (TSE)

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VAKILIFARD HAMIDREZA; AHMADI SAEID ALI

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

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:10 Page(s): 87-102

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Title

THE COMPARISON BETWEEN RESIDUAL INCOME MODEL AND LINEAR INFORMATION MODEL IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

VAKILIFARD HAMIDREZA | AHMADI SAEID ALI | Issue Writer Certificate

Keywords

RESIDUAL INCOME MODELQ2

LINEAR INFORMATION MODELQ3

TEHRAN STOCK EXCHANGE (TSE)Q3

Abstract

In this paper we investigate the comparison of between RESIDUAL INCOME MODEL and LINEAR INFORMATION MODEL in Tehran Stock Exchange (TSE). The research covers the period 2000 – 2004. This research is based on Ohlson (1995), Ohlson (1999), and Barth et al (1999). In this paper the multiples linear regression and the cross-sectional and pool data analysis is used. The study addresses the three questions; (1) whether the LINEAR INFORMATION MODEL based on accruals is better than the RESIDUAL INCOME MODEL? (2) Whether the LINEAR INFORMATION MODEL based on operating cash flows is better than the RESIDUAL INCOME MODEL? (3) Whether the LINEAR INFORMATION MODEL based on operating cash flows is better than the LINEAR INFORMATION MODEL based on accruals? The results indicated that the LINEAR INFORMATION MODEL based on operating cash flows has more explanatory than the RESIDUAL INCOME MODEL and the LINEAR INFORMATION MODEL based on accruals. Also, the explanatory power of the LINEAR INFORMATION MODEL based on accruals i s the same as the RESIDUAL INCOME MODEL.

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APA: Copy

VAKILIFARD, HAMIDREZA, & AHMADI, SAEID ALI. (2011). THE COMPARISON BETWEEN RESIDUAL INCOME MODEL AND LINEAR INFORMATION MODEL IN TEHRAN STOCK EXCHANGE (TSE). FINANCIAL ACCOUNTING, 3(10), 87-102. SID. https://sid.ir/paper/168199/en

Vancouver: Copy

VAKILIFARD HAMIDREZA, AHMADI SAEID ALI. THE COMPARISON BETWEEN RESIDUAL INCOME MODEL AND LINEAR INFORMATION MODEL IN TEHRAN STOCK EXCHANGE (TSE). FINANCIAL ACCOUNTING[Internet]. 2011;3(10):87-102. Available from: https://sid.ir/paper/168199/en

IEEE: Copy

HAMIDREZA VAKILIFARD, and SAEID ALI AHMADI, “THE COMPARISON BETWEEN RESIDUAL INCOME MODEL AND LINEAR INFORMATION MODEL IN TEHRAN STOCK EXCHANGE (TSE),” FINANCIAL ACCOUNTING, vol. 3, no. 10, pp. 87–102, 2011, [Online]. Available: https://sid.ir/paper/168199/en

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