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بررسی تغییرات مربوط بودن اطلاعات حسابداری | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 2، دوره 22، شماره 1، 1394، صفحه 1-20 اصل مقاله (1023.62 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2015.53665 | ||
| نویسندگان | ||
| احمد احمدپور1؛ سید امین هادیان* 2 | ||
| 1استاد گروه حسابداری، دانشکدة علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران | ||
| 2مربی 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 | ||
| ارزش مربوطبودن؛ استانداردهای حسابداری؛ اطلاعات حسابداری | ||
| عنوان مقاله [English] | ||
| Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance | ||
| نویسندگان [English] | ||
| Ahmad Ahmadpour1؛ Eyyed Amin Hadiyan2 | ||
| 1Prof. Faculty of Economical and Administrative Science, Mazandaran University, Babolsar, Iran | ||
| 2Instructor, 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 | ||
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