1
Faculty member of Islamic Azad University , Hidaj Branch (Corresponding author)
2
Master of Accounting- Islamic Azad University , Central Tehran Branch
Abstract
This study investigates the Relative Information Content depreciation and Accumulated depreciation in capital market. This wastested by relationship between abnormal returns and changes indepreciation and accumulated depreciation data. The sample includes 100 TSE manufacturing companies' included 10 industries for 8 annually period (1380 to1387).Research findings show the depreciation has more information content in comparison with accumulated depreciation.
Heydari,M. and Yargholi,B. (2013). The Investigation of the Information Content Depreciation in Capital market of Iran. Journal of Management Accounting and Auditing Knowledge, 2(تابستان 1392), 31-40.
MLA
Heydari,M. , and Yargholi,B. . "The Investigation of the Information Content Depreciation in Capital market of Iran", Journal of Management Accounting and Auditing Knowledge, 2, تابستان 1392, 2013, 31-40.
HARVARD
Heydari M., Yargholi B. (2013). 'The Investigation of the Information Content Depreciation in Capital market of Iran', Journal of Management Accounting and Auditing Knowledge, 2(تابستان 1392), pp. 31-40.
CHICAGO
M. Heydari and B. Yargholi, "The Investigation of the Information Content Depreciation in Capital market of Iran," Journal of Management Accounting and Auditing Knowledge, 2 تابستان 1392 (2013): 31-40,
VANCOUVER
Heydari M., Yargholi B. The Investigation of the Information Content Depreciation in Capital market of Iran. Journal of Management Accounting and Auditing Knowledge, 2013; 2(تابستان 1392): 31-40.