تغییرات در ارزش محتوای اطلاعات حسابداری طی گذر زمان در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد حسابداری، دانشگاه تهران، تهران، ایران

2 دانشجوی دکتری حسابداری و حسابرس ارشد دیوان محاسبات کشور

3 کارشناسی ارشد حسابداری موسسه آموزش عالی ارشاد دماوند

چکیده

ارزش محتوای اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاری با عنوان صورت‌های مالی مفید بدین معنا است که اطلاعات موردنظر ﺑﺮ ﺗﺼﻤﯿﻤﺎت اﻗﺘﺼﺎدی استفاده‌کنندگان در ارزﯾﺎﺑﯽ روﯾﺪادﻫﺎی ﮔﺬﺷﺘﻪ و ﺣﺎل و ﺗﺄﯾﯿﺪ ﯾﺎ ﺗﺼﺤﯿﺢ ارزیابی‌های ﮔﺬﺷﺘﻪ آنها ﻣﺆﺛﺮ واﻗﻊ ﺷﻮد. هرچه محتوای اطلاعاتی ارزش بیشتری داشته باشد، پیوستگی بین اقلام صورت‌های مالی و قیمت یا بازده سهام بیشتر و محکم‌تر می‌شود. هدف اصلی این پژوهش، مطالعه تغییرات در ارزش محتوای اطلاعات حسابداری طی گذر زمان در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران، طی سال‌های 1388-1394 است. در این پژوهش تعداد 165 شرکت به‌عنوان نمونه انتخاب گردید و دو فرضیه موردبررسی قرار گرفت. نتایج پژوهش نشان داد تغییر قابل‌توجهی در طی زمان در ارزش محتوای اطلاعات حسابداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران وجود دارد. همچنین متغیرهای نسبت بدهی‌های بلندمدت به دارایی‌ها و دارایی‌های مشهود و درصد مالکیت دولتی بر تغییر در ارزش محتوای اطلاعات حسابداری تأثیر مثبت و مستقیم و متغیرهای اندازه شرکت، رشد شرکت و بازده تجمعی یک‌ ساله تأثیر منفی و معکوس دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange

نویسندگان [English]

  • Iraj Noravesh 1
  • salam abdollahzade 2
  • Maryam Maleki 3
1 Faculty Member of Tehran University
2 Auditor of supreme audit court
3 Ershad university of Damavand, Tehran, Iran
چکیده [English]

The value relevance of accounting information is termed as "the beneficial financial statements" is defined as the effect of such information on the economic-related decisions of the users regarding the evaluation of the past and the present events as well as verification or rectification of the previous assessments. The higher the value relevance of accounting information, leads to the stronger and greater cohesion between financial statement items and firm stock-share prices or returns. The main objective of this research is study of the changes in the value relevance of accounting information among listed companies in Tehran Stock Exchange for the period of 2009 to 2015. In this research, 165 listed companies have been selected as sample and two hypotheses have been surveyed. Result of the study showed the significant changes in the value relevance of accounting information among listed companies over time. In addition, variables such as long-term debt to assets and tangible assets and percentage of state-owned shares, have positively and significantly impact on the value relevance of accounting information, whereas variables such as firm ‘size, firm’ grow and one-year cumulative stock market return have negatively and inversely impact on the value relevance of accounting information.

کلیدواژه‌ها [English]

  • Accounting Information
  • Capital Markets
  • Firm Characteristics
  • Value Relevance

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