THE VALUE RELEVANCE OF INFORMATION IN ANNUAL AND INTERIM FINANCIAL STATEMENTS IN TEHRAN STOCK MARKET

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.

MORADZADEHFARD M.; ALEMI M.; BEHZADIPOUR S.

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

Journal Paper

Paper Information

Journal: JOURNAL OF ECONOMICS & BUSINESS RESEARCH Year:2012 | Volume:2 | Issue:1 Page(s): 89-99

Download Full-Text

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

Persian Verion

View:

2,072

Download:

Cites:

Information Journal Paper

Title

THE VALUE RELEVANCE OF INFORMATION IN ANNUAL AND INTERIM FINANCIAL STATEMENTS IN TEHRAN STOCK MARKET

Author(s)

MORADZADEHFARD M. | ALEMI M. | BEHZADIPOUR S. | Issue Writer Certificate

Keywords

ACCOUNTING INFORMATIONQ3

STOCK RETURNQ2

INTERIM FINANCIAL STATEMENTSQ2

FINANCIAL RATIOSQ2

Abstract

The main goal of investors is achieving wealth and it realizes through STOCK RETURN. Therefore evaluating STOCK RETURN is a main matter in stock market. So providing required information to interpret firm’s condition and profitability is a primary purpose of financial reporting. Accordingly financial statements and supply notes are important information resource for investors.The objective of this study is examining the value relevance of information in annual and INTERIM FINANCIAL STATEMENTS to explain STOCK RETURN. This research investigates the relationship between financial reports information and abnormal return by using FINANCIAL RATIOS, firm’s size and cash flow from operation. So the existence of relationship between them could be criteria for investors to anticipate interim and annual abnormal return and facilitate investing decisions. Overall, the findings show that for explaining STOCK RETURN INTERIM FINANCIAL STATEMENTS are more informative than annual financial statements.

Cites

INVESTIGION INTERNAL PROPERTIES IN THE QUALITY OF FINANCIAL REPORTING OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

References

Cite

APA: Copy

MORADZADEHFARD, M., ALEMI, M., & BEHZADIPOUR, S.. (2012). THE VALUE RELEVANCE OF INFORMATION IN ANNUAL AND INTERIM FINANCIAL STATEMENTS IN TEHRAN STOCK MARKET. JOURNAL OF ECONOMICS & BUSINESS RESEARCH, 2(1), 89-99. SID. https://sid.ir/paper/201488/en

Vancouver: Copy

MORADZADEHFARD M., ALEMI M., BEHZADIPOUR S.. THE VALUE RELEVANCE OF INFORMATION IN ANNUAL AND INTERIM FINANCIAL STATEMENTS IN TEHRAN STOCK MARKET. JOURNAL OF ECONOMICS & BUSINESS RESEARCH[Internet]. 2012;2(1):89-99. Available from: https://sid.ir/paper/201488/en

IEEE: Copy

M. MORADZADEHFARD, M. ALEMI, and S. BEHZADIPOUR, “THE VALUE RELEVANCE OF INFORMATION IN ANNUAL AND INTERIM FINANCIAL STATEMENTS IN TEHRAN STOCK MARKET,” JOURNAL OF ECONOMICS & BUSINESS RESEARCH, vol. 2, no. 1, pp. 89–99, 2012, [Online]. Available: https://sid.ir/paper/201488/en

Related Journal Papers