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

مراجع

Ahmadpour, A. & Ghahremani, H. (2009). Investigation the reliability qualitative characteristic of information in earning quality assessing of companies. The Iranian Accounting and Auditing Review, 16 (58): 3-20. (in Persian)
Almeida, H. & Campello, M. (2007). Financial constraints, asset tangibility, and corporate investment. Review of Financial Studies, 20 (5): 1429–1460.
Barth, M.E., Beaver, W.H. & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting: another view.Journal of Accounting and Economics, 31 (1): 77–104.
Beshkouh, M. & Jahangiri, L. A. (2013). The effect of problem agency of free cash flows on earnings and book values relevance. The Iranian Accounting and Auditing Review, 20 (1): 35-52. (in Persian)
Brown, S.K., Lo, K. & Lys, T. (1999). The R2 in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting andEconomics, 28 (2): 83–115.
Collins, D., Maydew, E. & Weiss, I. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting andEconomics, 24 (1): 39–67.
Francis, J. & Schipper, K. (1999). How financial statements lost their relevance. Journal of Accounting Research, 37 (2): 319–352.
Gee-Jung, K. (2009). The Value Relevance of Book Values, Earnings and Cash Flows: Evidence from Korea. International Journal of Business and Management, 10 (4): 28-42.
Hanlon, D., Navissi, F. & Soepriyanto, G. (2014). The Value Relevance of Deferred Tax Attributed to Asset Revaluations. Journal of Contemporary Accounting & Economics, 14 (2): 1-42.
Harris, T.S. & Ohlson, J.A. (1990). Accounting disclosures and the market’s valuation of oil and gas properties: evaluation of market efficiency and functional fixation. Accounting Review, 65 (4): 764–781.
Hemmatfar, M. & Moghadasi, M. (2013). Investigation of disclosure quality (reliability and timeliness) on stock value. The Iranian Accounting and Auditing Review, 20 (2): 133-147. (in Persian)
Kevin, C.K.L., Heibatollah, S. & Haiyan, Zh. (2013). Change in the value relevance of accounting information over time: Evidence from the emerging market of china. Journal of Contemporary Accounting & Economic, 9 (1): 123–135.
Khoddamipour, A. & TorkzadehMahani, A. (2011). Tax and conservatism in financial reporting, and the value relevance of accounting data. Financial Accounting Researches, 3 (3): 127-145. (in Persian)
Landsman, W. & Maydew, E. (2002). Has the information content of quarterly earnings announcements declined in the past three decades? Journal ofAccounting Research, 40 (3): 797–808.
Lev, B. (1989). On the usefulness of earnings: lessons and directions from two decades of empirical research. Journal of Accounting Research (Suppl.), 27: 153–182.
Mattias, H. & Leif-Atle, B. (2014). Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. Journal of International Accounting, Auditing and Taxation, 14 (2): 1-38.
Mehrani, S., FaalGhayoumi, A. & Moradi, M. (2012). Relationship among Corporate ownership, Concentrated institutional ownership and value relevance of accounting data. Journal of Accounting Knowledge, 3 (11): 31-55. (in Persian)
Moinoadin, M., Tabatabaeinasab, Z. & Zarezadeh, Z. (2012). The effect of setting and implement of national accounting standards on value relevance of accounting information. Journal of Empirical Research in Accounting, 3 (1): 114-130. (in Persian)
Ou, J.A. & Penman, S.H. )1989(. Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics, 11 (4): 295–330.
Riahi Belkaoui, A. (2010). Accounting Theory. Tehran: Terme. (in Persian)
Sami, H. & Zhou, H. (2004). A comparison of value relevance of accounting information in different segments of the Chinese stock market. International Journal of Accounting, 39 (4): 403-427.
Sible, K. (2013). The impact of IFRS on the Value Relevance of Accounting Information: Evidence From Turkish Firms. International Journal of Economics and Finance, 5 (4): 71-80.
William, R. S. (2007). Financial Accounting Theory. Tehran: Terme. (in Persian)
Xiao-Jun, Zh. (2012). Information relevance, reliability and disclosure. Rev Account Stud, 17 (2): 189–226.

فایل ها

هم رسانی

ارجاع به این مقاله

آمار