Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange
Disclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to increase its financial informatio...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2010-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4328_95cdc011dfba432ee7d558291ff47068.pdf |
| _version_ | 1797378296780947456 |
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| author | Mohammad Ali Aghaei Rahman Sajadpour |
| author_facet | Mohammad Ali Aghaei Rahman Sajadpour |
| author_sort | Mohammad Ali Aghaei |
| collection | DOAJ |
| description | Disclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to increase its financial information. Instead of the economic information income in financial reports, such as comprehensive is difficult and the role of financial analysts and the information content of financial statements is impressive. Due to the homogeneity of variables accounting, content relative to comprehensive income and the incremental information content the items with companies listed on Tehran stock exchange data over the years 2001-2010, using multiple linear regression and the Vuong test were studied. The results show that comprehensive income for the explanatory power is stronger, and the other items of comprehensive income are incremental information content. This result with the research evidence Biddle and Choi (2006) in America, and KiridaranKanagaretnam(2009) in Canada is similar. |
| first_indexed | 2024-03-08T20:05:48Z |
| format | Article |
| id | doaj.art-199c5d0a66fd4650858143509d1e8e86 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:48Z |
| publishDate | 2010-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-199c5d0a66fd4650858143509d1e8e862023-12-23T10:34:46ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192010-12-0183223474328Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock ExchangeMohammad Ali Aghaei0Rahman Sajadpour1استادیار گروه حسابداری دانشگاه تربیت مدرسکارشناس ارشد حسابداری دانشگاه تربیت مدرسDisclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to increase its financial information. Instead of the economic information income in financial reports, such as comprehensive is difficult and the role of financial analysts and the information content of financial statements is impressive. Due to the homogeneity of variables accounting, content relative to comprehensive income and the incremental information content the items with companies listed on Tehran stock exchange data over the years 2001-2010, using multiple linear regression and the Vuong test were studied. The results show that comprehensive income for the explanatory power is stronger, and the other items of comprehensive income are incremental information content. This result with the research evidence Biddle and Choi (2006) in America, and KiridaranKanagaretnam(2009) in Canada is similar.https://qjma.atu.ac.ir/article_4328_95cdc011dfba432ee7d558291ff47068.pdfcomprehensive incomeadjustment for foreign currency translationadjustment for unrealized gains/losses on securitiesannual adjustmentsthe information content |
| spellingShingle | Mohammad Ali Aghaei Rahman Sajadpour Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange مطالعات تجربی حسابداری مالی comprehensive income adjustment for foreign currency translation adjustment for unrealized gains/losses on securities annual adjustments the information content |
| title | Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange |
| title_full | Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange |
| title_fullStr | Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange |
| title_full_unstemmed | Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange |
| title_short | Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange |
| title_sort | information content of a comprehensive income statement items investigation of companies listed in tehran stock exchange |
| topic | comprehensive income adjustment for foreign currency translation adjustment for unrealized gains/losses on securities annual adjustments the information content |
| url | https://qjma.atu.ac.ir/article_4328_95cdc011dfba432ee7d558291ff47068.pdf |
| work_keys_str_mv | AT mohammadaliaghaei informationcontentofacomprehensiveincomestatementitemsinvestigationofcompanieslistedintehranstockexchange AT rahmansajadpour informationcontentofacomprehensiveincomestatementitemsinvestigationofcompanieslistedintehranstockexchange |