INVESTIGATING THE EFFECTS OF ACCOUNTING
VARIABLES ON FUTURE RETURN OF ADMITTED STOCKS
AT TEHRAN

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BAHRAMIFAR N.; SHAMS-ALAM S.H.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2004 | Volume:11 | Issue:37 Page(s): 23-50

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Title

INVESTIGATING THE EFFECTS OF ACCOUNTING VARIABLES ON FUTURE RETURN OF ADMITTED STOCKS AT TEHRAN"S STOCK EXCHANGE

Author(s)

BAHRAMIFAR N. | SHAMS-ALAM S.H. | Issue Writer Certificate

Keywords

NORMAL STOCK RETURNQ4

OFF-TYPE STOCK RETURNQ4

INTER-ORGANIZATIONAL USERSQ4

OUTER-ORGANIZATIONAL USERSQ3

ACCOUNTING VARIABLESQ3

Abstract

One of the purposes of financial reports is providing necessary information for interpretation of situation and evaluation of profitability of economic entities. On the other hand, investors would like to maximize their wealth. Financial statements and their associated reports are among the most important sources of information for investors in order to interpret the situation of an economic entity. Net income is also one ofthe most important accounting information items for interpretation of situation of an economic entity. However in recent years, and with considering the questions posed about the method of calculation and application of net income in evaluation of operation of economic entities, researches have been also concentrated on evaluation of interpretability of other accounting information. The purpose of this research is to investigate the effects of accounting information on future stock return. The effects of accounting information on future stock return have reasonable relations with qualitative property of relativity of information. Relativity of accounting information includes the interpretability of current situation and prediction of future situation of the economic entity. This research concludes that the following factors affect the future stock return: information related to financial leverage, accrual items, return on assets, growth of fixed assets, operating cash flows, market value, ratio of debt to equity, interest expense and dividend.

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APA: Copy

BAHRAMIFAR, N., & SHAMS-ALAM, S.H.. (2004). INVESTIGATING THE EFFECTS OF ACCOUNTING VARIABLES ON FUTURE RETURN OF ADMITTED STOCKS AT TEHRAN"S STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(37), 23-50. SID. https://sid.ir/paper/8067/en

Vancouver: Copy

BAHRAMIFAR N., SHAMS-ALAM S.H.. INVESTIGATING THE EFFECTS OF ACCOUNTING VARIABLES ON FUTURE RETURN OF ADMITTED STOCKS AT TEHRAN"S STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2004;11(37):23-50. Available from: https://sid.ir/paper/8067/en

IEEE: Copy

N. BAHRAMIFAR, and S.H. SHAMS-ALAM, “INVESTIGATING THE EFFECTS OF ACCOUNTING VARIABLES ON FUTURE RETURN OF ADMITTED STOCKS AT TEHRAN"S STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 37, pp. 23–50, 2004, [Online]. Available: https://sid.ir/paper/8067/en

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