VALUE-RELEVANCE OF ACCOUNTING INFORMATION AND EFFECTIVE FACTORS ON IT

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HAMDI KARIM; FAALGHAYOUOMI ALI; BORZOZADE ZAVARE MOHSEN; TAGHIKHANI NASTARAN

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:5 | Issue:19 Page(s): 173-193

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Title

VALUE-RELEVANCE OF ACCOUNTING INFORMATION AND EFFECTIVE FACTORS ON IT

Author(s)

HAMDI KARIM | FAALGHAYOUOMI ALI | BORZOZADE ZAVARE MOHSEN | TAGHIKHANI NASTARAN | Issue Writer Certificate

Keywords

VALUE-RELEVANCE OF ACCOUNTING INFORMATIONQ2

RETURN MODELQ2

PRICE MODELQ2

Abstract

This research investigates the VALUE-RELEVANCE OF ACCOUNTING INFORMATION to domestic investors in Tehran Security Exchange (TSE) during 1999 to 2009. We also investigate the impacts of two factors including positive vs. negative earnings and firm size. We considered earnings per share and annual change of earnings per share as the income statement indexes, and book value of equity per share as the balance sheet index according to return and PRICE MODELs. The regression analysis is used for testing the hypothesis. The result showed that accounting information is value-relevance to investors in Tehran Security Exchange according to both models. However, the income statement information is more value-relevance than the balance sheet information. Furthermore, the positive vs. negative earnings and firm size have significant impacts on VALUE-RELEVANCE OF ACCOUNTING INFORMATION.

Cites

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

References

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APA: Copy

HAMDI, KARIM, FAALGHAYOUOMI, ALI, BORZOZADE ZAVARE, MOHSEN, & TAGHIKHANI, NASTARAN. (2013). VALUE-RELEVANCE OF ACCOUNTING INFORMATION AND EFFECTIVE FACTORS ON IT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 5(19), 173-193. SID. https://sid.ir/paper/198113/en

Vancouver: Copy

HAMDI KARIM, FAALGHAYOUOMI ALI, BORZOZADE ZAVARE MOHSEN, TAGHIKHANI NASTARAN. VALUE-RELEVANCE OF ACCOUNTING INFORMATION AND EFFECTIVE FACTORS ON IT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;5(19):173-193. Available from: https://sid.ir/paper/198113/en

IEEE: Copy

KARIM HAMDI, ALI FAALGHAYOUOMI, MOHSEN BORZOZADE ZAVARE, and NASTARAN TAGHIKHANI, “VALUE-RELEVANCE OF ACCOUNTING INFORMATION AND EFFECTIVE FACTORS ON IT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 5, no. 19, pp. 173–193, 2013, [Online]. Available: https://sid.ir/paper/198113/en

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