Asset Management and Value Relevance of Accounting Information

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FARID DARIUSH; GHADAKFOROUSHAN MARYAM

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:11 | Issue:44 Page(s): 79-100

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Title

Asset Management and Value Relevance of Accounting Information

Author(s)

FARID DARIUSH | GHADAKFOROUSHAN MARYAM | Issue Writer Certificate

Keywords

Value-Relevance of Accounting InformationQ2

Asset ManagementQ1

Financial LeverageQ2

SizeQ2

Abstract

The main purpose this research is the effect of Asset Management on the relevance of accounting information Considering variables of financial statements in companies listed on the Stock Exchange. The main hypothesis of this study was evaluated by four models. In this study the value relevance of accounting information were measured Using Ohlson's Model (1995). Variables that likely affect on value relevance of accounting information are Asset Management, firm Size and Financial Leverage. Sample is 103 companies listed on the Tehran Stock Exchange and data were analyzed by using panel data. The results indicate that Asset Management increases Value relevance of accounting information in companies. Asset Management, considering the company's Size and Financial Leverage, improves the value relevance of accounting information in companies

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APA: Copy

FARID, DARIUSH, & GHADAKFOROUSHAN, MARYAM. (2020). Asset Management and Value Relevance of Accounting Information. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(44 ), 79-100. SID. https://sid.ir/paper/198212/en

Vancouver: Copy

FARID DARIUSH, GHADAKFOROUSHAN MARYAM. Asset Management and Value Relevance of Accounting Information. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;11(44 ):79-100. Available from: https://sid.ir/paper/198212/en

IEEE: Copy

DARIUSH FARID, and MARYAM GHADAKFOROUSHAN, “Asset Management and Value Relevance of Accounting Information,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 44 , pp. 79–100, 2020, [Online]. Available: https://sid.ir/paper/198212/en

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