List of Articles ارتباط ارزشی

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - The value relevance of management overconfidence with mediation effect of costs stickiness
  Zahra Farhadi Abdolhossein Talebi Najafabadi Narjes Kamali Kermani
  The Extra-assurance management is one of the most important characteristics of executives that effect on financial decision. When sales decline, overconfident managers, ensure to their capabilities to restore previous levels of sale. It is therefore more likely to overe More

  The Extra-assurance management is one of the most important characteristics of executives that effect on financial decision. When sales decline, overconfident managers, ensure to their capabilities to restore previous levels of sale. It is therefore more likely to overestimating sales will be in the near future, the result will be an increase in cost stickiness. However, the cost stickiness by manipulating the natural process costs and expected costs could affect informational content. The confidence comes through influencing management costs stickiness (connection interface), can also affect the value relevance. So management overconfidence comes through influencing costs stickiness, can also affect the value relevance. Hypothesis test results during the years 2007 and 2017 showed that showed that the relationship between cost stickiness and management overconfidence is significant positive. On the other hand the relationship between management overconfidence and value relevance is significant negative. The third hypothesis of the research about the effect of management overconfidence through the costs stickiness on the value relevance could not be verified. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - 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
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - The Usefulness of Voluntary Disclosure to Investors' Judgment
  mohsen hamidian zohreh hajiha nafise taghizade
  The purpose of this study is to investigate the relationship between the usefulness of voluntary disclosure based on the macro components of the International Accounting Standards Board and the judgment of investors in the companies admitted to the Tehran Stock Exchange More

  The purpose of this study is to investigate the relationship between the usefulness of voluntary disclosure based on the macro components of the International Accounting Standards Board and the judgment of investors in the companies admitted to the Tehran Stock Exchange during the period of 2011 and 2015. To this end, 127 companies were selected using systematic elimination sampling method and tested using the Mechelli, Cimini and Mazzocchetti model. A checklist to measure the voluntary disclosure of companies with five dimensions of business nature, goals, business strategies, resources, risks and communications, results of company operations and performance measurement criteria was used. The findings show that, in general, voluntary disclosure of the main components of the business model provides a higher value relation than the limited disclosure components. Based on these findings, it is suggested that corporate executives with more attention to these indicators provide more precise conditions for users of financial statements. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - بررسی ارتباط ارزشی حکمرانی خوب و کوچک سازی مدیریت سود با استفاده از معاملات غیرطبیعی با اشخاص وابسته
  وحید بخردی نسب فاطمه ژولانژاد
  Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - ارتباط گزارشگری مسئولیت اجتماعی با ارزش شرکت
  یحیی حساس یگانه حسینعلی سهرابی محمد غواصی کناری
  Manuscript profile