نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری دانشگاه شیراز
2 دانشجوی دکتری حسابداری دانشگاه شیراز
3 کارشناسارشد حسابداری دانشگاه آزاد اسلامی واحد نیشابور
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to study the value-relevance of accounting data and its effective factors on the companies listed on Tehran Stock Exchange (TSE). The statistical population of the study consists of 97 companies of the TSE during 2006 to 2013. The univariate linear regression, analysis of variance and Tukey’s test were used to test the hypotheses of the research. The results suggest that earnings per share and dividend per share are relevant information for investment decisions. But there is no relationship between asset net book value and share prices. Also, the results showed that some characteristics of firms (such as size, profitability, leverage and industry type) play an important role in value-relevance of accounting data. But, the variable of liquidity is not influential on the value-relevance.
کلیدواژهها [English]
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