Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange
In this paper, headline earnings reporting and it’s value relevance components have been studied, using data from companies listed in the Tehran Stock Exchange (TSE). To test the relative and incremental value relevance, regressions for price and return levels within Ohlson (1995) model were used.Th...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2016-11-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1530_cb093570c1d86bc525f82e647d902222.pdf |