EFFECT OF VOLUNTARY DISCLOSURE ON VALUE RELEVANCE OF EARNINGS PER SHARE

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KHODAMIPOOR A.; MAHROOMI R.

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:14 Page(s): 1-12

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Information Journal Paper

Title

EFFECT OF VOLUNTARY DISCLOSURE ON VALUE RELEVANCE OF EARNINGS PER SHARE

Author(s)

KHODAMIPOOR A. | MAHROOMI R. | Issue Writer Certificate

Keywords

VOLUNTARY DISCLOSUREQ2

VALUE RELEVANCEQ2

EARNINGS PER SHAREQ2

Abstract

The purpose of this study is to investigate the effect of VOLUNTARY DISCLOSURE on VALUE RELEVANCE of EARNINGS PER SHARE. The statistical society includes companies accepted in Tehran Stock Exchange (TSE), and the time span of the study is from the beginning of 2007 up to the end of 2010. Based on the assumption that an increased focus on the informational needs of investors should increase the quality of accounting information, we expect that greater VOLUNTARY DISCLOSURE levels will be associated with greater VALUE RELEVANCE of EARNINGS PER SHARE as one of the most important accounting information. The results show that VOLUNTARY DISCLOSURE no significant influence on the VALUE RELEVANCE of EARNINGS PER SHARE. An important reason for this conclusion can disability of investors and other users of the financial reports to use the accounting information to be disclosed.

Cites

INVESTIGATING THE IMPACTS OF VOLUNTARY DISCLOSURE LEVEL ON THE INFORMATION ASYMMETRY OF THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

References

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APA: Copy

KHODAMIPOOR, A., & MAHROOMI, R.. (2012). EFFECT OF VOLUNTARY DISCLOSURE ON VALUE RELEVANCE OF EARNINGS PER SHARE. MANAGEMENT ACCOUNTING, 5(14), 1-12. SID. https://sid.ir/paper/198695/en

Vancouver: Copy

KHODAMIPOOR A., MAHROOMI R.. EFFECT OF VOLUNTARY DISCLOSURE ON VALUE RELEVANCE OF EARNINGS PER SHARE. MANAGEMENT ACCOUNTING[Internet]. 2012;5(14):1-12. Available from: https://sid.ir/paper/198695/en

IEEE: Copy

A. KHODAMIPOOR, and R. MAHROOMI, “EFFECT OF VOLUNTARY DISCLOSURE ON VALUE RELEVANCE OF EARNINGS PER SHARE,” MANAGEMENT ACCOUNTING, vol. 5, no. 14, pp. 1–12, 2012, [Online]. Available: https://sid.ir/paper/198695/en

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