The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case

The role of accounting information in setting security prices is one of the most fundamental issues in accounting. The purpose of this study is to extend the research on the value relevance of accounting numbers in two important directions. Firstly, we consider the Iran context and analyze if earnin...

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Bibliographic Details
Main Authors: Omid Poorheidari, Mahmood Kohansal
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2005-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_4104_1dc3de3a7d41e050bc201f0bcbce4c95.pdf