STUDY ON HEADLINE EARNINGS REPORTING AND IT’S VALUE RELEVANCE IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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BAHAR MOGHADDAM MEHDI; HOSSEINI SEYED RASOUL

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2016 | Volume:7 | Issue:26 Page(s): 0-0

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Title

STUDY ON HEADLINE EARNINGS REPORTING AND IT’S VALUE RELEVANCE IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

BAHAR MOGHADDAM MEHDI | HOSSEINI SEYED RASOUL | Issue Writer Certificate

Keywords

PRO FORMA EARNINGSQ2

HEADLINE EARNINGSQ2

HEADLINE EARNINGS EXCLUSIONSQ2

VALUE RELEVANCEQ1

Abstract

In this paper, HEADLINE EARNINGS reporting and it’s VALUE RELEVANCE components have been studied, using data from companies listed in the Tehran Stock Exchange (TSE). To test the relative and incremental VALUE RELEVANCE, regressions for price and return levels within Ohlson (1995) model were used.The data from a sample of 72 companies listed in the TSE, in the period 2003 to 2014, was used. The results of price levels regression showed that the HEADLINE EARNINGS, in contrary to the HEADLINE EARNINGS exclusions, have incremental VALUE RELEVANCE. Also, the results of return levels regression, indicated that the HEADLINE EARNINGS, in contrary to HEADLINE EARNINGS exclusions, lack incremental VALUE RELEVANCE. For relative VALUE RELEVANCE, the test results of Vuong (1989) in price levels regression showed that the HEADLINE EARNINGS have not relative VALUE RELEVANCE more than basic earnings. This test in return levels regression showed that the HEADLINE EARNINGS have relative VALUE RELEVANCE more than basic earnings.

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APA: Copy

BAHAR MOGHADDAM, MEHDI, & HOSSEINI, SEYED RASOUL. (2016). STUDY ON HEADLINE EARNINGS REPORTING AND IT’S VALUE RELEVANCE IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 7(26), 0-0. SID. https://sid.ir/paper/359026/en

Vancouver: Copy

BAHAR MOGHADDAM MEHDI, HOSSEINI SEYED RASOUL. STUDY ON HEADLINE EARNINGS REPORTING AND IT’S VALUE RELEVANCE IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2016;7(26):0-0. Available from: https://sid.ir/paper/359026/en

IEEE: Copy

MEHDI BAHAR MOGHADDAM, and SEYED RASOUL HOSSEINI, “STUDY ON HEADLINE EARNINGS REPORTING AND IT’S VALUE RELEVANCE IN LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 7, no. 26, pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/359026/en

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