List of Articles Behnoush Shayesteh

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange
  Abbasali Haghparast Behnoush Shayesteh Somayeh Jazinizadeh Seyed Danial Aghvami Behroz Mehrparvar
  The purpose of this study was to investigate the relationship of relative and incremental value relevance of accounting information during the economic policy change of the 10th and 11th governments. For this purpose, three variables of book value, earning per share and More

  The purpose of this study was to investigate the relationship of relative and incremental value relevance of accounting information during the economic policy change of the 10th and 11th governments. For this purpose, three variables of book value, earning per share and operating cash flow were used as independent variables and market value as a dependent variable. In this research, 135 companies admitted to the Tehran Stock Exchange from 2009 to 2016 during the 10th and 11th governments were examined annually, and linear and multivariate panel regression methods were used. The results of this research showed that during the 11th government, there was a positive and significant relationship between market value on one hand and book value, earning per share and operating cash flow on the other hand, but during the 10th government, there was no positive and significant relationship between profit per share and market value with the simultaneous entry of independent variables in the regression model. The findings showed that the value relevance of the operating cash flow in both periods was more than the book value and earning per share. . Manuscript profile