بررسی تأثیر پایداری سود بر ارتباط ارزشی اطلاعات حسابداری

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 کارشناس‎ارشد حسابداری، دانشکدۀ مدیریت و حسابداری دانشگاه شهید بهشتی، تهران، ایران

2 استادیار گروه حسابداری، دانشکدۀ علوم اجتماعی و اقتصاد دانشگاه بوعلی سینا، همدان، ایران

3 کارشناس‎ارشد حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران

چکیده

پژوهش حاضر به بررسی رابطۀ پایداری سود و ارتباط ارزشی اطلاعات حسابداری می‎پردازد. برای دستیابی به این هدف، داده‌های 76 شرکت پذیرفته‎شده در بورس اوراق بهادار تهران، برای سال‎های 1385 تا 1392 جمع‌آوری شد و به‎کمک تحلیل ضرایب رگرسیون به آزمون فرضیه‎های پژوهش پرداخته شد. نتایج بیانگر رابطۀ مستقیم و معنادار بین پایداری سود و ارتباط ارزشی اطلاعات است. به بیان دیگر با افزایش تکرارپذیری سود حسابداری، ارتباط ارزشی اطلاعات حسابداری افزایش می‎یابد. به‎طور کلی ناپایداری سود سبب کاهش ارتباط ارزشی سود خواهد شد؛ زیرا سهامداران نمی‎توانند بر سود اتکا کنند. از سوی دیگر، افزایش پایداری سود سبب افزایش توان پیش‎بینی‎کنندگی سهامداران می‌شود، بنابراین می‌تواند به افزایش ارتباط ارزشی اطلاعات منجر شود. از یافته‎های دیگر پژوهش، اینکه تغییرات سود هر سهم با بازده عادی رابطۀ مثبت و معناداری برقرار می‎کند.

کلیدواژه‌ها

عنوان مقاله [English]

A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information

نویسندگان [English]

  • Morteza Bayat 1
  • Hasan Zalaghi 2
  • Iraj Mirhosseini 3
1 Master of Accounting, South Branch, Islamic Azad University, Tehran, Iran
2 Master of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3 Associate Prof., Faculty of Economic and Social Sciences, Booalisina University, Hamedan, Iran
چکیده [English]

This research examines the relationship between earning sustainability and value relevance of accounting information. In this study, data has been collected from 76 firms listed in the Tehran Stock Exchange during 2005-2013. The research hypothesis was tested by utilizing the regression coefficient analysis. The results showed a significant and positive relation between earning sustainability and value relevance of accounting information. In other words, the reproducibility of the earning increases value relevance of accounting information. In general unsustainable earning will decrease the value relevance because shareholders cannot rely on earning. From the other side, increase earning sustainability can be increase the predictive power of shareholders. Thus it can increase value relevance of accounting information. The results also show that the significant and positive relation between Changes EPS and return of stock.

کلیدواژه‌ها [English]

  • Earning changes
  • Earning sustainability
  • Return of stock
  • value relevance

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