THE INFORMATION CONTENT OF ACCOUNTING DETERMINED-RISK MEASURES IN PREDICTING SYSTEMATIC RISK

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MOLLAIE MAHNAM

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:9 Page(s): 155-177

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Title

THE INFORMATION CONTENT OF ACCOUNTING DETERMINED-RISK MEASURES IN PREDICTING SYSTEMATIC RISK

Author(s)

MOLLAIE MAHNAM | Issue Writer Certificate

Keywords

ACCOUNTING DETERMINED-RISK MEASURESQ3

SYSTEMATIC RISKQ2

INCREMENTAL INFORMATION CONTENTQ3

RELATIVE INFORMATION CONTENTQ3

Abstract

Iranian Accounting Guideline Setting Committee (IAGSC) asserts financial reporting would be resulted to financial statements that contain useful information to estimate enterprise future cash flow and related risk of cash flow generating. According to Capital Asset Pricing Model, the SYSTEMATIC RISK is the most important factor of risk. So, the main goal of this study is to investigate the usefulness of some accounting variables in assessing the SYSTEMATIC RISK in listed companies in Tehran stock exchange. Data related to eight independent variables is collected from TSE data base and the SYSTEMATIC RISK is measured as the dependent variable. Pearson correlation and multiple regressions are used to test the research hypothesis. The results indicate that there is a significant relation between six predicted variables with SYSTEMATIC RISK in period of 1999-2008, so, this information can be used for anticipating SYSTEMATIC RISK. Additionally, the result of the optimum model in the last step of the backward elimination method reveals that among the six predicted variables, four variables have INCREMENTAL INFORMATION CONTENT relative to other variables. EMBED Equation. 3 EMBED Equation. 3

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APA: Copy

MOLLAIE, MAHNAM. (2011). THE INFORMATION CONTENT OF ACCOUNTING DETERMINED-RISK MEASURES IN PREDICTING SYSTEMATIC RISK. FINANCIAL ACCOUNTING, 3(9), 155-177. SID. https://sid.ir/paper/168249/en

Vancouver: Copy

MOLLAIE MAHNAM. THE INFORMATION CONTENT OF ACCOUNTING DETERMINED-RISK MEASURES IN PREDICTING SYSTEMATIC RISK. FINANCIAL ACCOUNTING[Internet]. 2011;3(9):155-177. Available from: https://sid.ir/paper/168249/en

IEEE: Copy

MAHNAM MOLLAIE, “THE INFORMATION CONTENT OF ACCOUNTING DETERMINED-RISK MEASURES IN PREDICTING SYSTEMATIC RISK,” FINANCIAL ACCOUNTING, vol. 3, no. 9, pp. 155–177, 2011, [Online]. Available: https://sid.ir/paper/168249/en

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