List of Articles information content persistenc

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  1 - A Study of Sale and Income in Firm Valuation
  هاشم نیکومرام علیرضا زارعی سودانی
  This research studies the information content and the incremental informationcontent of sale(revenue) vs. income in Cement Industry by panel Regressions. Resultsexplain: 1- The contemporaneous information content of sale and income are similarand overlapping in short-te More

  This research studies the information content and the incremental informationcontent of sale(revenue) vs. income in Cement Industry by panel Regressions. Resultsexplain: 1- The contemporaneous information content of sale and income are similarand overlapping in short-term, 2- The contemporaneous incremental informationcontent of sale than income for short-term is not notable, and 3- Over time, thepersistence of power of current period sale to explain the future stock price variationsis notably more than income; In other words, the incremental information content ofsale variations for long-term is significant. Finally, paper proposes some applicationsfor public companies' financial reporting, and performance evaluation in price changebased on sale. Manuscript profile