عنوان مقاله [English]
This research is an attempt to present a new method in
financial statements analysis. The new method computes the
value of information and the degree of variety in composition of
financial statements. The advantages of new method to customary
methods of analysis (financial ratios) is that the new method
expresses the relationship between financial statemen items more
accurate than financial ratios.
The research examines the relationship between the income
variation and changes in balance - sheet composition of accepted
companies in Tehran Security Exchange Organization. The
results confirmed a weak positive association between balance
sheet composition changes and unexpected income.
The probabe reasons for above conclution can be summarized
as fllows: Governmental ownership of most companies,
Government Pricing Policies on Products, High Profit Changes,
Inflation, Main Changes of exchange rate and the lack of standard
for classification of balance sheet items.