An Investigation of the Predict Ability and Information Content of Incom Statement Components.

The main purpose of this study is to evaluate the ability of components of income statement in predicting of net earnings and stock returns. To achieve this objective change in annual net earnings separated to changes in reported sales, gross profit and other expenses and the predict ability and exp...

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Bibliographic Details
Main Authors: Omid Pourheidari, Somayeh Yazdie
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2011-12-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_15_b6da64b4f7e14a61f5d214909a049dfd.pdf