THE RELATIVE AND INCREMENTAL INFORMATION CONTENT OF EARNINGS VS. CASH RECOVERY RATES FOR MEASURING THE COMPANY’S PERFORMANCE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KHODAPARAST SHIRAZI JALIL; TALEBNIA GHODRATALLAH; MOSALLANEJAD TAHEREH

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

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:14 Page(s): 1-22

Download Full-Text

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

Persian Verion

View:

1,324

Download:

Cites:

Information Journal Paper

Title

THE RELATIVE AND INCREMENTAL INFORMATION CONTENT OF EARNINGS VS. CASH RECOVERY RATES FOR MEASURING THE COMPANY’S PERFORMANCE

Author(s)

KHODAPARAST SHIRAZI JALIL | TALEBNIA GHODRATALLAH | MOSALLANEJAD TAHEREH | Issue Writer Certificate

Keywords

RETURN ON ASSETSQ2

CASH RECOVERY RATEQ2

INTERNAL RATE OF RETURNQ3

STOCK RETURNSQ2

TOBIN'QQ3

Abstract

The Content of Earnings has been investigated in many times. Accounting researchers have been looking for measurement which can be used as a competitor against earnings. One of the major competitors against earnings is cash flows. In this study, returns on assets is as proxies for earnings-based measures, and estimated internal rates of return is as proxies for cash recovery-based measures, That their relationship were investigated TOBIN'Q and the STOCK RETURNS, which are both indicators of the company’s performance. The research's method of the present study is based on the correlations. This study was conducted on the companies which were present in Tehran Stock Exchange. The study was done from 2005 to 2008. Pearson product moment correlations and multiple regressions were used to test hypotheses. According to the results, it can be concluded that the relative information content of earnings is more than the relative information content of CASH RECOVERY RATEs. And the incremental information content can't be investigated.

Cites

INVESTIGATION OF THE EFFECT OF HERDING BEHAVIOR IN THE FORMATION OF RATIONAL BUBBLES (THE CASE STUDY OF TEHRAN STOCK EXCHANGE DURING 1387-1376)

References

THE RELATIVE AND INCREMENTAL INFORMATION CONTENT OF EARNINGS VS CASH RECOVERY RATES

Cite

APA: Copy

KHODAPARAST SHIRAZI, JALIL, TALEBNIA, GHODRATALLAH, & MOSALLANEJAD, TAHEREH. (2012). THE RELATIVE AND INCREMENTAL INFORMATION CONTENT OF EARNINGS VS. CASH RECOVERY RATES FOR MEASURING THE COMPANY’S PERFORMANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(14), 1-22. SID. https://sid.ir/paper/198249/en

Vancouver: Copy

KHODAPARAST SHIRAZI JALIL, TALEBNIA GHODRATALLAH, MOSALLANEJAD TAHEREH. THE RELATIVE AND INCREMENTAL INFORMATION CONTENT OF EARNINGS VS. CASH RECOVERY RATES FOR MEASURING THE COMPANY’S PERFORMANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(14):1-22. Available from: https://sid.ir/paper/198249/en

IEEE: Copy

JALIL KHODAPARAST SHIRAZI, GHODRATALLAH TALEBNIA, and TAHEREH MOSALLANEJAD, “THE RELATIVE AND INCREMENTAL INFORMATION CONTENT OF EARNINGS VS. CASH RECOVERY RATES FOR MEASURING THE COMPANY’S PERFORMANCE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 14, pp. 1–22, 2012, [Online]. Available: https://sid.ir/paper/198249/en

Related Journal Papers