Income Variation & Balance Sheet Compositions
| Autor: | دکتر محمد علی آقائی, حجت اله کوک |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 1995 |
| Předmět: | |
| Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 4, Iss 1 (1995) |
| Druh dokumentu: | article |
| ISSN: | 2645-8020 2645-8039 |
| Popis: | This research is an attempt to present a new method in financial statements analysis. The new method computes the value of information and the degree of variety in composition of financial statements. The advantages of new method to customary methods of analysis (financial ratios) is that the new method expresses the relationship between financial statemen items more accurate than financial ratios. The research examines the relationship between the income variation and changes in balance - sheet composition of accepted companies in Tehran Security Exchange Organization. The results confirmed a weak positive association between balance sheet composition changes and unexpected income. The probabe reasons for above conclution can be summarized as fllows: Governmental ownership of most companies, Government Pricing Policies on Products, High Profit Changes, Inflation, Main Changes of exchange rate and the lack of standard for classification of balance sheet items. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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