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Barth et al. [1] and Bao and Bao [5] Shows that increasing earnings firms have higher price- earnings multiple (P/E). This study investigates the applicability of their results to Tehran’s Stock Market (TSM), which has different Institutional and investor characteristics. Results show that earnings...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2005-06-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_10479_75c81ca6cfbdd223fade510332696147.pdf |
| _version_ | 1818157954001534976 |
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| author | امید پورحیدری مصطفی رحیمی شهواری |
| author_facet | امید پورحیدری مصطفی رحیمی شهواری |
| author_sort | امید پورحیدری |
| collection | DOAJ |
| description | Barth et al. [1] and Bao and Bao [5] Shows that increasing earnings firms have higher price- earnings multiple (P/E). This study investigates the applicability of their results to Tehran’s Stock Market (TSM), which has different Institutional and investor characteristics. Results show that earnings of increasing earning firms have higher persistence than those of other firms. Analaysis of variauce (ANOVA) is also performed to examine the differences in firms Characteristics. Increasing earnings firms tend to have higher net income to total assets, operating income to total assets market value of equity to total debts, and long term debts to total assets ratios. |
| first_indexed | 2024-12-11T15:22:23Z |
| format | Article |
| id | doaj.art-57391744964e43bbbfe56c26852cee88 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-11T15:22:23Z |
| publishDate | 2005-06-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-57391744964e43bbbfe56c26852cee882022-12-22T01:00:20ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392005-06-0112210479-امید پورحیدریمصطفی رحیمی شهواریBarth et al. [1] and Bao and Bao [5] Shows that increasing earnings firms have higher price- earnings multiple (P/E). This study investigates the applicability of their results to Tehran’s Stock Market (TSM), which has different Institutional and investor characteristics. Results show that earnings of increasing earning firms have higher persistence than those of other firms. Analaysis of variauce (ANOVA) is also performed to examine the differences in firms Characteristics. Increasing earnings firms tend to have higher net income to total assets, operating income to total assets market value of equity to total debts, and long term debts to total assets ratios.https://acctgrev.ut.ac.ir/article_10479_75c81ca6cfbdd223fade510332696147.pdfIncreasing Earnings FirmsNonincresing Earnings FirmsPrice-earning Multiple (PIE)Tehran Stock Market |
| spellingShingle | امید پورحیدری مصطفی رحیمی شهواری - بررسی‌های حسابداری و حسابرسی Increasing Earnings Firms Nonincresing Earnings Firms Price-earning Multiple (PIE) Tehran Stock Market |
| title | - |
| title_full | - |
| title_fullStr | - |
| title_full_unstemmed | - |
| title_short | - |
| title_sort | |
| topic | Increasing Earnings Firms Nonincresing Earnings Firms Price-earning Multiple (PIE) Tehran Stock Market |
| url | https://acctgrev.ut.ac.ir/article_10479_75c81ca6cfbdd223fade510332696147.pdf |