List of Articles محتوای ارزشی

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  1 - Investigating the value content of different models of free cash flow by considering the growth opportunities and adequacy of the Corporate Governance
  javad hosseini Rasoul Baradaran Hasanzadeh ahmad mohammadi mahdi zeinali
  10.30495/jfksa.2022.19840
  The purpose of this study is to identify a certain criterion of free cash flow that has the most value content under the influence of growth opportunities and corporate governance system. In fact, the purpose of this study is to conduct research that can be effective in More

  The purpose of this study is to identify a certain criterion of free cash flow that has the most value content under the influence of growth opportunities and corporate governance system. In fact, the purpose of this study is to conduct research that can be effective in improving the comparability of companies and thus the quality of financial reporting by identifying a specific pattern of free cash flow that has value content. To achieve this goal, 11 widely used free cash flow models were tested on a sample of 180 companies listed on the Tehran Stock Exchange during 2009 to 2019 using panel data regression to examine the value content. The results of testing the research hypotheses showed that free cash flow based on the model of Lehn & Poulsen (1989) with a higher R2 than other models of free cash flow can explain changes in stock market prices under the influence of growth opportunities and corporate governance. . Overall, the findings show that the market gives more weight to the free cash flows of companies that have the opportunity for further growth and a strong corporate governance system. Manuscript profile
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  2 - Decision Making Cognitive Styles, Information Processing Time, and Value Relevance of Voluntary Disclosure: A Brunswick Leans Model Approach
  قدرت اله طالب نیا زهرا پورزمانی علی بیات
  Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to t More

  Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswick Leans Model" is placed inbehavioral accounting. This research has a quasi-experimental method. Research period are in2012. For purposes of this study, experimental group (176 respondents) and control group(158 respondents) were classified in the four dominant styles: directive, analytical,conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitivecomplexity so as uncertainty about the tolerance level were classified. Evidence waspresented that shows left-brain dominant style to spend more time on average to processinformation. Also, Analytical decision-making style than other styles as well as spend moretime to process information. Indeed High complexity styles have Accuracy after Voluntarydisclosure presented. But we didn’t find any relationship between Voluntary disclosure andother styles decision-making accuracy. So, we can result Voluntary disclosure don’t haverespected to increasing value relevance. Manuscript profile
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  3 - محتوای ارزشی سود تقسیم شده در شرکت ها
  بهمن بنی مهد قادر رحمن نژاد
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