THE VALUE RELEVANCE OF ACCOUNTING INFORMATION DURING THE ESSENTIAL VOLATILITY IN TEHRAN STOCK EXCHANGE

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FARHADI ZAHRA; SOLEIMANY AMIRI GHOLAM REZA

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Journal: Journal of Empirical Research in Accounting Year:2018 | Volume:7 | Issue:27 Page(s): 173-197

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Title

THE VALUE RELEVANCE OF ACCOUNTING INFORMATION DURING THE ESSENTIAL VOLATILITY IN TEHRAN STOCK EXCHANGE

Author(s)

FARHADI ZAHRA | SOLEIMANY AMIRI GHOLAM REZA | Issue Writer Certificate

Keywords

VALUE RELEVANCEQ1

ACCOUNTING INFORMATIONQ2

ESSENTIAL VOLATILITYQ1

Abstract

This study examines the VALUE RELEVANCE in the Tehran Stock Exchange and compares the VALUE RELEVANCE of accounting measures during the ESSENTIAL VOLATILITY in Tehran Stock Exchange. The statistical sample includes all firms listed in Tehran Stock Exchange with the exception of banks, investment firms, insurance firms and leasing firms. The systematic omission method is used for sampling. This study uses the panel data regression method, model ohlson (1995) during the years 2005 to 2015 and Eviews and Stata software. The findings show that during an increasing ESSENTIAL VOLATILITY as well as a decreasing ESSENTIAL VOLATILITY, the VALUE RELEVANCE of book value and operating cash flow is less than the VALUE RELEVANCE of net income. However, during a non-essential volatility, the VALUE RELEVANCE of book value and operating cash flow doesn’t have any significant difference with the VALUE RELEVANCE of net income. This research, as an innovation, examines the VALUE RELEVANCE of ACCOUNTING INFORMATION during the ESSENTIAL VOLATILITY in Tehran Stock Exchange.

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APA: Copy

FARHADI, ZAHRA, & SOLEIMANY AMIRI, GHOLAM REZA. (2018). THE VALUE RELEVANCE OF ACCOUNTING INFORMATION DURING THE ESSENTIAL VOLATILITY IN TEHRAN STOCK EXCHANGE. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 7(27 ), 173-197. SID. https://sid.ir/paper/241049/en

Vancouver: Copy

FARHADI ZAHRA, SOLEIMANY AMIRI GHOLAM REZA. THE VALUE RELEVANCE OF ACCOUNTING INFORMATION DURING THE ESSENTIAL VOLATILITY IN TEHRAN STOCK EXCHANGE. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;7(27 ):173-197. Available from: https://sid.ir/paper/241049/en

IEEE: Copy

ZAHRA FARHADI, and GHOLAM REZA SOLEIMANY AMIRI, “THE VALUE RELEVANCE OF ACCOUNTING INFORMATION DURING THE ESSENTIAL VOLATILITY IN TEHRAN STOCK EXCHANGE,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 7, no. 27 , pp. 173–197, 2018, [Online]. Available: https://sid.ir/paper/241049/en

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