EARNINGS SUSTAINABILITY, ECONOMIC CONDITIONS AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: THE CASE OF TEHRAN SECURITY EXCHANGE

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MORSHEDZADEH BAFGHI M.; GHORBANI MAHMOUD; SHABANI KEYVAN

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

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Journal: MANAGEMENT ACCOUNTING Year:2015 | Volume:7 | Issue:23 Page(s): 84-103

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Title

EARNINGS SUSTAINABILITY, ECONOMIC CONDITIONS AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: THE CASE OF TEHRAN SECURITY EXCHANGE

Author(s)

MORSHEDZADEH BAFGHI M. | GHORBANI MAHMOUD | SHABANI KEYVAN | Issue Writer Certificate

Keywords

VALUE RELEVANCEQ2

SUSTAINABLE AND UNSUSTAINABLE COMPONENTSQ2

ECONOMIC CONDITIONQ2

REPORTED EARNINGSQ2

Abstract

It could be said that all the users of financial information attempt to predict future event with current information. The more VALUE RELEVANCE of information would be lead to the usefulness of application of them in decision making. One of the items that attract the most attention of users is REPORTED EARNINGS. For application of relevant factor in decision making, earnings could be divided into SUSTAINABLE AND UNSUSTAINABLE COMPONENTS. The target of this research is examining the VALUE RELEVANCE of company information. Our sample in this examination is divided into two groups: traditional and non-traditional, with use of this term, which company records their scarce resource investment in the form of assets and which record in the form of expense. In all the analyses, the earning is considered into sustainable and unsustainable separately. Also the association of ECONOMIC CONDITION with VALUE RELEVANCE of information for a 7 years period (1384-1390) is examined. Our result show that separation of earnings into sustainable and unsustainable would increase the VALUE RELEVANCE and the VALUE RELEVANCE of non-traditional companies is also more than traditional companies. Furthermore, there was no significant relationship between VALUE RELEVANCE and ECONOMIC CONDITION that was measured by the level of investment and growth expectations.

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APA: Copy

MORSHEDZADEH BAFGHI, M., GHORBANI, MAHMOUD, & SHABANI, KEYVAN. (2015). EARNINGS SUSTAINABILITY, ECONOMIC CONDITIONS AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: THE CASE OF TEHRAN SECURITY EXCHANGE. MANAGEMENT ACCOUNTING, 7(23), 84-103. SID. https://sid.ir/paper/198896/en

Vancouver: Copy

MORSHEDZADEH BAFGHI M., GHORBANI MAHMOUD, SHABANI KEYVAN. EARNINGS SUSTAINABILITY, ECONOMIC CONDITIONS AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: THE CASE OF TEHRAN SECURITY EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2015;7(23):84-103. Available from: https://sid.ir/paper/198896/en

IEEE: Copy

M. MORSHEDZADEH BAFGHI, MAHMOUD GHORBANI, and KEYVAN SHABANI, “EARNINGS SUSTAINABILITY, ECONOMIC CONDITIONS AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: THE CASE OF TEHRAN SECURITY EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 7, no. 23, pp. 84–103, 2015, [Online]. Available: https://sid.ir/paper/198896/en

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