نوع مقاله : مقاله پژوهشی
نویسندگان
1 دکتری حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران مدرس گروه حسابداری دانشگاه آزاد اسلامی واحد قزوین
2 کارشناسی ارشد مهندسی صنایع ،گرایش مدیریت سیستم و بهره وری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
3 کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Accounting profit is one of the most important items in financial statements that attracts the attention of users of financial statements. The higher the content of profit information, the more useful it will be in making decisions. Due to the importance of earnings and its information content, the purpose of this study is to investigate the effect of stable and unstable earnings components and economic conditions on earnings information content in companies listed on the Tehran Stock Exchange. Statistical population of the present study 101 companies were selected as a statistical sample. The time period of the present study is between 1390 and 1398. Multiple regression was used to test the hypotheses. For regression models, hypothesis testing is adapted from Bisland and Hamberg (2013) research. The results show that Separation of profits into stable and unstable components has no effect on the relevance of accounting information (information content). The results also showed that the information content of stable reported earnings is higher than unstable ones in the conditions of economic growth. The information content of losses reported in the context of economic growth is no different from other periods. Thus, the capital market, in some respects, recognizes and potentially responds to periods of economic growth.
کلیدواژهها [English]