بررسی تغییرات مربوط بودن اطلاعات حسابداری

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استاد گروه حسابداری، دانشکدة علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران

2 مربی گروه حسابداری، مؤسسة آموزش عالی غیرانتفاعی و غیردولتی سارویه، ساری، ایران

چکیده

استفاده­کنندگان صورت­های مالی برای تصمیم­گیری به اطلاعات حسابداری نیاز دارند و اطلاعات حسابداری زمانی می­تواند در تصمیم­گیری مفید واقع شود که از ارزش مربوط­بودن برخوردار باشد. هدف این پژوهش بررسی میزان تغییرات مربوط­بودن اطلاعات حسابداری و شناسایی عوامل مؤثر بر آن است. مربوط­بودن اطلاعات حسابداری به‎کمک چهار مدل با روش حداقل مربعات معمولی، در 2970 مشاهده طی دورۀ زمانی هجده‎ساله (1375 تا 1392) بررسی شد. همچنین برای شناسایی عوامل مؤثر بر مربوط­بودن اطلاعات حسابداری از 100 نمونه از شرکت‎های پذیرفته‎شده در بورس اوراق بهادار تهران طی دورة زمانی هشت‎ساله (1385 تا 1392) استفاده شد. نتایج پژوهش حاکی است که مربوط­بودن اطلاعات ترازنامه پس از تدوین اولین استانداردهای حسابداری، روند رو به رشدی را در پیش گرفته است و بین مربوط­بودن و اندازة شرکت رابطة معکوس و معنادار، بین مربوط­بودن و رشد شرکت رابطة مستقیم و معنادار و بین مربوط­بودن و بدهی شرکت رابطة معکوس و معنادار وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance

نویسندگان [English]

  • Ahmad Ahmadpour 1
  • Eyyed Amin Hadiyan 2
1 Prof. Faculty of Economical and Administrative Science, Mazandaran University, Babolsar, Iran
2 ‎Instructor, Sarooyeh, Non-profit, Non-governmental Organization, Sari, Iran
چکیده [English]

Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors. We investigated the accounting information´s value relevance of 2,970 observations by four models and OLS method during 18 years (1996-2013) and also, 100 samples of companies listed in Tehran Stock Exchange during eight years (2006-2013) for identifying the factors. We found that after using the first accounting standards the value relevance of balance sheet relation is increasing. In addition we found that there is meaningful and negative relationship between changes in the value relevance of accounting information and company´s size, meaningful and positive relationship between changes in the value relevance of accounting information and company´s growth and also meaningful and negative relationship between changes in the value relevance of accounting information and company´s debt.

کلیدواژه‌ها [English]

  • Accounting information
  • Accounting standards
  • value relevance
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