نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری دانشگاه علامه طباطبایی
2 کارشناس ارشد حسابرسی دانشگاه علامه طباطبایی (مسئول مکاتبات)
3 کارشناس ارشد حسابداری دانشگاه شهید بهشتی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In this research, the value relevance of accounting information reported under Iranian accounting standards is examined. For this target, regard to relative literature, for analyzing our data, the model of Easton and Harris and the model of Ohlson is used. To respect with our constraints, our sample contains 70 companies from Tehran security exchange for a 7 years period (1384-1390). Our result show that information reported under Iranian accounting standards have value relevance. The value relevance of the information based on such standards has not moved on a steady line. Furthermore, these information in small companies have more value relevance than large companies.
کلیدواژهها [English]
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