Paper Information

Journal:   JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY   SPRING 2007 , Volume 26 , Number 1 (50); Page(s) 57 To 74.
 
Paper: 

AN INVESTIGATION OF THE REASONS FOR THE UNWILLINGNESS OF INVESTMENT COMPANIES LISTED IN THE STOCK EXCHANGE MARKET OF TEHRAN IN USING FAIR MARKET VALUES FOR PRICING CURRENT INVESTMENTS

 
 
Author(s):  HEJAZI REZVAN, RAHMANI HALIMEH
 
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Abstract: 

The primary purpose of this study is to investigate the reason for the unwillingness of the Investment Companies listed in the Stock Exchange Market in using market values for pricing current investments. For this purpose, factors affecting the application of 'market values have been identified through use of accounting texts and literature, and used for the preparation of the questionnaire. Thus, there have been seven hypotheses presented in this research. Necessary information for testing the mentioned hypotheses was gathered through written questionnaires. The statistical population and sample consisted of three groups of financial directors and officers of the investing companies listed in the Stock Exchange Market of Tehran and also the Auditing directors of the Auditing Institute.
The hypotheses were tested using the t-student tests. It was concluded that the unwillingness of companies for using market values in pricing current investments include: tax effects, changes in investor expectations, unreliability of unrealized profit and loss resulting from fluctuations in values of current investments and the unreliability of market values.

 
Keyword(s): CURRENT INVESTMENT, MARKET VALUES, HISTORICAL COST, INVESTMENT COMPANIES
 
References: 
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