Value Relevance of Accounting Information: Measurement and Behavioral Aspects

In response to growing concerns about the usefulness of current financial reporting, several studies have investigated changes in the value relevance of accounting information during the last few decades. In addition to lacking a consensus on whether there has been a decline in value relevance, a ma...

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Bibliographic Details
Main Authors: A. Saghfi, R. Baghomian
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2009-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_4300_73f18d3790c3c104bcc734fd7a42cfd8.pdf