نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشکده مدیریت دانشگاه تهران، ایران
2 دانشجوی کارشناسی ارشد حسابداری دانشگاه تهران، ایران (مسئول مکاتبات)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Introduction: Current theories in the field have introduced high matching between expenses and revenues as the main factor in predicting stakeholders and decrease in their accounting information uncertainty. The present investigation deals with the question of whether the matching principle can affect the accounting information uncertainty in firm.
Methods: The correlation between expenses and revenues is considered as a determining factor in the matching principle based upon this concept and accounting information uncertainty is assessed through measures of volatility of stock return and forcast error of EPS. Based upon theoretical underpinnings, it is assumed that high matching decreases accounting information uncertainty. Thus, as a result of reviewing the literature, two hypotheses were formed and a sample of 78 firms listed in Tehran stock exchange in a 5-year period, 1386-1390, was chosen and underwent scrutiny.
Results: The results of testing the hypotheses of the present investigation show that the more matching exists between expenses and revenues, the less volatility of stock return and forcast error of EPS. Therefore, both hypotheses in the investigation were confirmed.
Conclusion: Higher matching leads to the decrease in accounting information uncertainty, resulting in the improvement of prediction and decision making for stakeholders of accounting information.
کلیدواژهها [English]
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