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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   WINTER 2016 , Volume 22 , Number 4; Page(s) 421 To 440.
 
Paper: 

THE EXAMINATION OF THE CONSTRAINTS OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION: EVIDENCE FROM TEHRAN STOCK EXCHANGE

 
 
Author(s):  KHAJAVI SHOKROLAH, NAJAFI ZAHRA
 
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Abstract: 

In this research, some beliefs based on the theoretical concepts of accounting, such as the inconsistent relation between the qualitative characteristics of relevancy and reliability, and reliability and timeliness have been tested. For testing research assumptions, statistical tests consist of T-student test and Mann - Whitney test, have been used. By investigating 100 listed companies of Tehran Stock Exchange during the years 2001-2011, results, suggest that companies which offer more reliable information, have higher level of relevancy. Also, companies which offer more timeliness information, have higher level of relevancy. Some other results of this research show the positive correlation between reliable and timeliness characteristics. In other words, companies which offer more timeliness information, have more reliable information and companies with more reliable information have more timeliness information.

 
Keyword(s): TIMELINESS, RELIABILITY, RELEVANCY, QUALITATIVE CHARACTERISTICS OF INFORMATION
 
 
References: 
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Citations: 
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APA: Copy

KHAJAVI, S., & NAJAFI, Z. (2016). THE EXAMINATION OF THE CONSTRAINTS OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION: EVIDENCE FROM TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 22(4), 421-440. https://www.sid.ir/en/journal/ViewPaper.aspx?id=515338



Vancouver: Copy

KHAJAVI SHOKROLAH, NAJAFI ZAHRA. THE EXAMINATION OF THE CONSTRAINTS OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION: EVIDENCE FROM TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW. 2016 [cited 2021August02];22(4):421-440. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=515338



IEEE: Copy

KHAJAVI, S., NAJAFI, Z., 2016. THE EXAMINATION OF THE CONSTRAINTS OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION: EVIDENCE FROM TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, [online] 22(4), pp.421-440. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=515338.



 
 
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