USEFULNESS OF CONSOLIDATED FINANCIAL STATEMENTS: THE INFORMATION CONTENT POINT OF VIEW

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RAHMANI ALI; AMERI BAHAREH; KARAMI FATEMEH

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

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:6 | Issue:24 Page(s): 33-51

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Title

USEFULNESS OF CONSOLIDATED FINANCIAL STATEMENTS: THE INFORMATION CONTENT POINT OF VIEW

Author(s)

RAHMANI ALI | AMERI BAHAREH | KARAMI FATEMEH | Issue Writer Certificate

Keywords

CONSOLIDATED FINANCIAL STATEMENTSQ2

INFORMATION CONTENTQ2

NET INCOMEQ2

NET OPERATING CASH FLOWSQ2

Abstract

The recent researches consider the INFORMATION CONTENT of CONSOLIDATED FINANCIAL STATEMENTS compared with parent company financial statements & examine its usefulness for the users. In this survey 38 listed companies in Tehran stock exchange during 1385-1390, were studied in order to fit a multivariable panel data regression. The results of this analysis show that, consolidated income statement is much more useful than parent-only income statements. Consolidated & parent cash flows statements don’t have any INFORMATION CONTENT. Moreover, in comparison with cash flows statements, income statements are more useful.

Cites

ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION

References

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APA: Copy

RAHMANI, ALI, AMERI, BAHAREH, & KARAMI, FATEMEH. (2015). USEFULNESS OF CONSOLIDATED FINANCIAL STATEMENTS: THE INFORMATION CONTENT POINT OF VIEW. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(24), 33-51. SID. https://sid.ir/paper/198060/en

Vancouver: Copy

RAHMANI ALI, AMERI BAHAREH, KARAMI FATEMEH. USEFULNESS OF CONSOLIDATED FINANCIAL STATEMENTS: THE INFORMATION CONTENT POINT OF VIEW. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;6(24):33-51. Available from: https://sid.ir/paper/198060/en

IEEE: Copy

ALI RAHMANI, BAHAREH AMERI, and FATEMEH KARAMI, “USEFULNESS OF CONSOLIDATED FINANCIAL STATEMENTS: THE INFORMATION CONTENT POINT OF VIEW,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 24, pp. 33–51, 2015, [Online]. Available: https://sid.ir/paper/198060/en

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