The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value
The objective of this study in first stage studies the value relevance of earnings and book value, and in second stage study effect of Free Cash Flow agency problem on the value relevance of earnings and book value. The value relevance of earnings and book value are tested by Ohlson’s Price model (1...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2013-05-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_35517_ad902b43352bc540eaedf4bd224f9105.pdf |