THE USEFULNESS OF VALUE ADDED DATA AS
EARNING PREDICTOR OF COMPANIES IN TEHRAN
STOCK EXCHANGE THROUGH 1996-2002

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NOURAVESH I.; MASHAYEKHI B.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2004 | Volume:11 | Issue:36 Page(s): 95-122

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Title

THE USEFULNESS OF VALUE ADDED DATA AS EARNING PREDICTOR OF COMPANIES IN TEHRAN STOCK EXCHANGE THROUGH 1996-2002

Author(s)

NOURAVESH I. | MASHAYEKHI B. | Issue Writer Certificate

Keywords

ECONOMIC VALUE ADDEDQ2

CASH VALUE ADDEDQ3

EARNINGSQ3

Abstract

Predictingthe ability of EARNINGS in.many financial situations is a crucial matter. consequently, many financial and accounting researches are designed to uncover financial variables and indices that have had significant relationship with EARNINGS. Studies of Ball, Ross &Watts (1979), Freeman, Ohlson & Penman (1982) and other similar studies are done in this regard. The main important purpose of this study is to find the relation between value added data (including ECONOMIC VALUE ADDED and CASH VALUE ADDED) with EARNINGS. In this regard, the relationship between changes in EARNINGS and changes in ECONOMIC VALUE ADDED and CASH VALUE ADDED, for manufacturing companies of Tehran Stock Exchange (TSE), was examined during the period of 1996 to 2002. Regression method and OLS technique Were used in order to test the hypotheses of this research. The results illustrate that there is a significant relationship between earnings changes and ECONOMIC VALUE ADDED" changes in all studied companies, regardless of the type of their industries. However, this relationship has been proved in all industries, except for equipment and automobile manufacturings In other hands, the results show that relationship between EARNINGS" changes and CASH VALUE ADDED" changes is not significant in all of studied companies, regardless of their industry type and their related industries.

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APA: Copy

NOURAVESH, I., & MASHAYEKHI, B.. (2004). THE USEFULNESS OF VALUE ADDED DATA AS EARNING PREDICTOR OF COMPANIES IN TEHRAN STOCK EXCHANGE THROUGH 1996-2002. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(36), 95-122. SID. https://sid.ir/paper/8250/en

Vancouver: Copy

NOURAVESH I., MASHAYEKHI B.. THE USEFULNESS OF VALUE ADDED DATA AS EARNING PREDICTOR OF COMPANIES IN TEHRAN STOCK EXCHANGE THROUGH 1996-2002. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2004;11(36):95-122. Available from: https://sid.ir/paper/8250/en

IEEE: Copy

I. NOURAVESH, and B. MASHAYEKHI, “THE USEFULNESS OF VALUE ADDED DATA AS EARNING PREDICTOR OF COMPANIES IN TEHRAN STOCK EXCHANGE THROUGH 1996-2002,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 36, pp. 95–122, 2004, [Online]. Available: https://sid.ir/paper/8250/en

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