VALUE RELEVANCE OF ACCOUNTING INFORMATION IN CORPORATE FINANCING DECISIONS: EVIDENCE FROM IRAN

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SAGHAFI ALI; GHOLAMZADE MASOUD

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Journal: Journal of Empirical Research in Accounting Year:2012 | Volume:1 | Issue:4 Page(s): 1-15

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Title

VALUE RELEVANCE OF ACCOUNTING INFORMATION IN CORPORATE FINANCING DECISIONS: EVIDENCE FROM IRAN

Author(s)

SAGHAFI ALI | GHOLAMZADE MASOUD | Issue Writer Certificate

Keywords

FINANCING DECISIONSQ2

ACCOUNTING INFORMATIONQ2

VALUE-RELEVANCEQ2

Abstract

This study examines how ACCOUNTING INFORMATION (profitability, revenues, profitability and revenue growth, working capital and times interest earned) affect FINANCING DECISIONS. We used a sample of 100 companies listed on Tehran stock exchange (TSE) over a seven-year period (2004-2010).The empirical results indicate that ACCOUNTING INFORMATION is relevant in FINANCING DECISIONS, but there is different predictive power between those accounting variables. Profitability has the most effect on decisions, and liquidity, revenues and times interest earned are ranked second to fourth.

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APA: Copy

SAGHAFI, ALI, & GHOLAMZADE, MASOUD. (2012). VALUE RELEVANCE OF ACCOUNTING INFORMATION IN CORPORATE FINANCING DECISIONS: EVIDENCE FROM IRAN. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 1(4), 1-15. SID. https://sid.ir/paper/241149/en

Vancouver: Copy

SAGHAFI ALI, GHOLAMZADE MASOUD. VALUE RELEVANCE OF ACCOUNTING INFORMATION IN CORPORATE FINANCING DECISIONS: EVIDENCE FROM IRAN. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2012;1(4):1-15. Available from: https://sid.ir/paper/241149/en

IEEE: Copy

ALI SAGHAFI, and MASOUD GHOLAMZADE, “VALUE RELEVANCE OF ACCOUNTING INFORMATION IN CORPORATE FINANCING DECISIONS: EVIDENCE FROM IRAN,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 1, no. 4, pp. 1–15, 2012, [Online]. Available: https://sid.ir/paper/241149/en

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