Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange

This study examines information content of Cash Recovery- based Internal Rate of Return (CRBIRR) and Return on Assets (ROA) to determine the validity and accuracy each of the measures in Iran stock market. In order to answer this question, Tobin’s Q and stock returns are used as performance benchmar...

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Bibliographic Details
Main Authors: Abdullah Khani, Majid Haghighi
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2012-11-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_445_ab90c44e345e9b7b168b199c52993bcf.pdf