INFORMATION CONTENT OF SG&A RATIO IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

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KHANI ABDULLAH; SHAFIEI HOSSEIN

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:5 Page(s): 15-25

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Information Journal Paper

Title

INFORMATION CONTENT OF SG&A RATIO IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

KHANI ABDULLAH | SHAFIEI HOSSEIN | Issue Writer Certificate

Keywords

SG&A RATIOQ2

COST ASYMMETRY (STICKINESS)Q2

COST BEHAVIORQ1

OPERATIONAL EFFICIENCYQ2

Abstract

If when sell is increasing, general and administrative expenses (SG&A) are out of the management control and there is not purpose for the expenses, it can show inefficient management and will have a negative effect on future profitability. Inversely, if these expenses are under control and following a purpose, by creating intangible assets and cost stickiness justification, its increasing can indicate positive effect on future profitability, thus SG&A will have information content. The research assessed information content of SG&A ratio assessed by its effect on the indicators: future operating earnings per share, sell, cost of goods sold and operating efficiency. The research is based on the 100 active firms listed on Tehran Stock Exchange (TSE) for the period 1380 to 1389 and Fama-MacBeth (1997) regression and the Results show a significant relationship between SG&A and the indicators.

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APA: Copy

KHANI, ABDULLAH, & SHAFIEI, HOSSEIN. (2013). INFORMATION CONTENT OF SG&A RATIO IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(5), 15-25. SID. https://sid.ir/paper/238061/en

Vancouver: Copy

KHANI ABDULLAH, SHAFIEI HOSSEIN. INFORMATION CONTENT OF SG&A RATIO IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(5):15-25. Available from: https://sid.ir/paper/238061/en

IEEE: Copy

ABDULLAH KHANI, and HOSSEIN SHAFIEI, “INFORMATION CONTENT OF SG&A RATIO IN THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 5, pp. 15–25, 2013, [Online]. Available: https://sid.ir/paper/238061/en

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