Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance
Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors. We investigated the accounting information´s v...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2015-03-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_53665_be18190e06a43d74c92f1d138703f892.pdf |
| _version_ | 1818759216196747264 |
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| author | Ahmad Ahmadpour Eyyed Amin Hadiyan |
| author_facet | Ahmad Ahmadpour Eyyed Amin Hadiyan |
| author_sort | Ahmad Ahmadpour |
| collection | DOAJ |
| description | Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors. We investigated the accounting information´s value relevance of 2,970 observations by four models and OLS method during 18 years (1996-2013) and also, 100 samples of companies listed in Tehran Stock Exchange during eight years (2006-2013) for identifying the factors. We found that after using the first accounting standards the value relevance of balance sheet relation is increasing. In addition we found that there is meaningful and negative relationship between changes in the value relevance of accounting information and company´s size, meaningful and positive relationship between changes in the value relevance of accounting information and company´s growth and also meaningful and negative relationship between changes in the value relevance of accounting information and company´s debt. |
| first_indexed | 2024-12-18T06:39:12Z |
| format | Article |
| id | doaj.art-de28463399f143cf8e9ed37ae17fc038 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-18T06:39:12Z |
| publishDate | 2015-03-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-de28463399f143cf8e9ed37ae17fc0382022-12-21T21:17:42ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392015-03-0122112010.22059/acctgrev.2015.5366553665Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value RelevanceAhmad Ahmadpour0Eyyed Amin Hadiyan1Prof. Faculty of Economical and Administrative Science, Mazandaran University, Babolsar, IranInstructor, Sarooyeh, Non-profit, Non-governmental Organization, Sari, IranAccounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors. We investigated the accounting information´s value relevance of 2,970 observations by four models and OLS method during 18 years (1996-2013) and also, 100 samples of companies listed in Tehran Stock Exchange during eight years (2006-2013) for identifying the factors. We found that after using the first accounting standards the value relevance of balance sheet relation is increasing. In addition we found that there is meaningful and negative relationship between changes in the value relevance of accounting information and company´s size, meaningful and positive relationship between changes in the value relevance of accounting information and company´s growth and also meaningful and negative relationship between changes in the value relevance of accounting information and company´s debt.https://acctgrev.ut.ac.ir/article_53665_be18190e06a43d74c92f1d138703f892.pdfAccounting informationAccounting standardsvalue relevance |
| spellingShingle | Ahmad Ahmadpour Eyyed Amin Hadiyan Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance بررسیهای حسابداری و حسابرسی Accounting information Accounting standards value relevance |
| title | Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance |
| title_full | Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance |
| title_fullStr | Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance |
| title_full_unstemmed | Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance |
| title_short | Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance |
| title_sort | changes in the value relevance of accounting information and identifying the factors affecting the value relevance |
| topic | Accounting information Accounting standards value relevance |
| url | https://acctgrev.ut.ac.ir/article_53665_be18190e06a43d74c92f1d138703f892.pdf |
| work_keys_str_mv | AT ahmadahmadpour changesinthevaluerelevanceofaccountinginformationandidentifyingthefactorsaffectingthevaluerelevance AT eyyedaminhadiyan changesinthevaluerelevanceofaccountinginformationandidentifyingthefactorsaffectingthevaluerelevance |