ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION QUALITY WITH EMPHASIZE ON EARNINGS RESPONSE COEFFICIENT

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NIKOOMARAM HASHEM; TAGHAVI MEHDI; AHMADZADEH HAMID

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2014 | Volume:3 | Issue:11 Page(s): 1-15

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Title

ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION QUALITY WITH EMPHASIZE ON EARNINGS RESPONSE COEFFICIENT

Author(s)

NIKOOMARAM HASHEM | TAGHAVI MEHDI | AHMADZADEH HAMID | Issue Writer Certificate

Keywords

ECONOMIC CONSEQUENCESQ1

ACCOUNTING INFORMATION QUALITYQ1

EARNING RESPONSE COEFFICIENTQ2

TOBIN’S Q INDEXQ2

WEIGHT AVERAGE COST OF CAPITALQ2

Abstract

The current study is a positive investigation that examines the empirical ECONOMIC CONSEQUENCES of ACCOUNTING INFORMATION QUALITY in companies listed at Tehran Stock Exchange in a span of 12 years from 2000 to 2011. This survey answering question of how are the economic situations of companies with better ACCOUNTING INFORMATION QUALITY? EARNING RESPONSE COEFFICIENT is used as independent variable. To calculate dependent variable (ECONOMIC CONSEQUENCES of ACCOUNTING INFORMATION QUALITY) we use various measures such as the TOBIN’S Q INDEX, WEIGHT AVERAGE COST OF CAPITAL, the market value to book value of owner’s equity ratio, and price to earnings per share ratio. Results show that earnings response coefficient has the positive relation only with the market value to book value of owner’s equity ratio. In fact, the earnings response coefficient has the meaningful content and positive ECONOMIC CONSEQUENCES in Tehran stock exchange.

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APA: Copy

NIKOOMARAM, HASHEM, TAGHAVI, MEHDI, & AHMADZADEH, HAMID. (2014). ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION QUALITY WITH EMPHASIZE ON EARNINGS RESPONSE COEFFICIENT. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(11), 1-15. SID. https://sid.ir/paper/238083/en

Vancouver: Copy

NIKOOMARAM HASHEM, TAGHAVI MEHDI, AHMADZADEH HAMID. ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION QUALITY WITH EMPHASIZE ON EARNINGS RESPONSE COEFFICIENT. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2014;3(11):1-15. Available from: https://sid.ir/paper/238083/en

IEEE: Copy

HASHEM NIKOOMARAM, MEHDI TAGHAVI, and HAMID AHMADZADEH, “ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION QUALITY WITH EMPHASIZE ON EARNINGS RESPONSE COEFFICIENT,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 11, pp. 1–15, 2014, [Online]. Available: https://sid.ir/paper/238083/en

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