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...

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Bibliographic Details
Main Authors: Beshkooh Beshkooh, Jahangiri Livari Jahangiri Livari
Format: Article
Language:fas
Published: University of Tehran 2013-05-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_35517_ad902b43352bc540eaedf4bd224f9105.pdf