The relationship of levels and components of reported earning to predict the value of the Company

Subject Areas : Management Accounting

دکتر هاشم ولی پور ¹ , وهاب رستمی ² , علیرضا شهابی ³

1 - ندارد
2 - ندارد
3 - ندارد

Received: 2010-09-08 Accepted : 2011-02-09 Published : 2010-12-22

Keywords: profit and loss, Account, relevance, corporate value, loss and profit&#x0D, &#x0D, details, Capital markets,

Abstract :

Net income and its components in the profit and loss account are presented, theprimary measure of financial performance is assessed which is very attractive forusers. So it seams essential that should review this attraction leads to an increase invalue for a company or not? Study for examining this issue is needed communitysurvey companies listed in Tehran stock exchange, based on condition intended toselect the sample, 49 companies during 1378, was acted. To gather information from alibrary method is used. Also for data analysis used regression.Research findings suggest indicates that the levels and components of the incomestatement information in connection with determining the value of the company areconsidered other. Result provider indicates that contact surfaces ad components forprofit and loss ratio of market value to book value is higher than Q Tobin.