| Autor: |
مهدی خليلی, محمدعلی آقایی, محمدحسين قائمی |
| Předmět: |
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| Zdroj: |
Journal of Financial Accounting Research; 2019, Vol. 11 Issue 3, p1-19, 19p |
| Abstrakt: |
Since the first classical study conducted by Beaver (1968), the importance of quantification of the information content of accounting figures and its effect on the decisions of investors is the centre of attention by the researchers. The aim of this study is to provide a model for measuring the content of the message in general and financial statements in particular. This model will be able to extract the information contained in the figures of financial statements and make it possible to predict the firm's performance even though the facts are not readily acknowledged. To conduct this study, 60 companies listed in Tehran stock exchange during the period 2000 to 2017 are selected. The results show that the ratio of the lack of reliability of operational earnings and net profit, operating income, net profit and the sum of assets have generated more information content compared to the uncertainty ratio of individual variables, and reduces the concern of investors. this relation has a negative relationship with the future return of the company. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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