THE VALUE RELEVANCE OF ACCOUNTING STANDARDS: THE CASE OF TEHRAN SECURITY EXCHANGE

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HASAS YEGANEH YAHYA; GHORBANI MAHMOUD; SHABANI KEYVAN

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2014 | Volume:3 | Issue:9 Page(s): 135-146

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Title

THE VALUE RELEVANCE OF ACCOUNTING STANDARDS: THE CASE OF TEHRAN SECURITY EXCHANGE

Author(s)

HASAS YEGANEH YAHYA | GHORBANI MAHMOUD | SHABANI KEYVAN | Issue Writer Certificate

Keywords

VALUE RELEVANCE OF ACCOUNTING INFORMATION – IRANIAN ACCOUNTING STANDARDS – EMERGING MARKETQ2

Abstract

In this research, the value relevance of accounting information reported under Iranian accounting standards is examined. For this target, regard to relative literature, for analyzing our data, the model of Easton and Harris and the model of Ohlson is used. To respect with our constraints, our sample contains 70 companies from Tehran security exchange for a 7 years period (1384-1390). Our result shows that information reported under Iranian accounting standards have value relevance. The value relevance of the information based on such standards has not moved on a steady line. Furthermore, this information in small companies has more value relevance than large companies.

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APA: Copy

HASAS YEGANEH, YAHYA, GHORBANI, MAHMOUD, & SHABANI, KEYVAN. (2014). THE VALUE RELEVANCE OF ACCOUNTING STANDARDS: THE CASE OF TEHRAN SECURITY EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(9), 135-146. SID. https://sid.ir/paper/238137/en

Vancouver: Copy

HASAS YEGANEH YAHYA, GHORBANI MAHMOUD, SHABANI KEYVAN. THE VALUE RELEVANCE OF ACCOUNTING STANDARDS: THE CASE OF TEHRAN SECURITY EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2014;3(9):135-146. Available from: https://sid.ir/paper/238137/en

IEEE: Copy

YAHYA HASAS YEGANEH, MAHMOUD GHORBANI, and KEYVAN SHABANI, “THE VALUE RELEVANCE OF ACCOUNTING STANDARDS: THE CASE OF TEHRAN SECURITY EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 9, pp. 135–146, 2014, [Online]. Available: https://sid.ir/paper/238137/en

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