A STUDY OF RELATIONSHIP BETWEEN EARNINGS AND BOOK VALUE WITH MARKET VALUE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

POURHEYDARI OMID; SOLEYMANI AMIRI GH.R.; SAFAJO M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:12 | Issue:42 Page(s): 3-19

Download Full-Text

Persian Verion

View:

10,270

Download:

Cites:

Information Journal Paper

Title

A STUDY OF RELATIONSHIP BETWEEN EARNINGS AND BOOK VALUE WITH MARKET VALUE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

POURHEYDARI OMID | SOLEYMANI AMIRI GH.R. | SAFAJO M. | Issue Writer Certificate

Keywords

EARNINGSQ2

BOOK VALUESQ2

EQUITY VALUATIONQ2

Abstract

This study investigates the value-relevance of EARNINGS and BOOK VALUES over time for securities listed on the in Tehran Stock Exchange (TSE). Our work is motivated by recent researches about value-relevance of EARNINGS and BOOK VALUES in EQUITY VALUATION including Ohlson [12], and Collins, Maydew and Weiss [4]. Three set of finding are reported. First, the variable EARNINGS have almost explanatory power in EQUITY VALUATION. Second, combined value-relevance of EARNINGS and BOOK VALUES is through of reported EARNINGS. Finally, incremental value-relevance of reported EARNINGS is higher than book value and book value has very little explanatory power in EQUITY VALUATION.

Cites

References

No record.

Cite

APA: Copy

POURHEYDARI, OMID, SOLEYMANI AMIRI, GH.R., & SAFAJO, M.. (2006). A STUDY OF RELATIONSHIP BETWEEN EARNINGS AND BOOK VALUE WITH MARKET VALUE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(42), 3-19. SID. https://sid.ir/paper/8074/en

Vancouver: Copy

POURHEYDARI OMID, SOLEYMANI AMIRI GH.R., SAFAJO M.. A STUDY OF RELATIONSHIP BETWEEN EARNINGS AND BOOK VALUE WITH MARKET VALUE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;12(42):3-19. Available from: https://sid.ir/paper/8074/en

IEEE: Copy

OMID POURHEYDARI, GH.R. SOLEYMANI AMIRI, and M. SAFAJO, “A STUDY OF RELATIONSHIP BETWEEN EARNINGS AND BOOK VALUE WITH MARKET VALUE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 42, pp. 3–19, 2006, [Online]. Available: https://sid.ir/paper/8074/en

Related Journal Papers