پویایی اطلاعات حسابداری و مالی برای ارزشگذاری اوراق بهادار

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشجوی دکترای حسابداری دانشکده مدیریت و اقتصاد دانشگاه تربیت مدرس

2 دانشیار حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس

چکیده

حرکت شناسی در علوم مختلف به اشکال گوناگون جهت طرح «فرایندی از تغییر، ناپایداری، تقابل و یا تعادل نیروها»، استفاده می شود (فرهنگ وبستر، 2015). اخیرا پویایی شناسی در حسابداری شاهد پیشرفتهای چشمگیری بوده است. حال سوال اینست که، در شرایط محیطی و فن آورانه از کدام الگوها، و مدلها برای پویایی اطلاعات حسابداری می توان استفاده کرد؟ گرایش پژوهشهای حسابداری به سمت کدام گونه از مدل های پویایی می باشد؟ اطلاعات و مستندات لازم از طریق بررسی مطالعات گذشته در زمینه پویایی در علوم گوناگون جمع آوری شده است. شرایط، محیط و موضوع مورد پژوهش، بکارگیری گونه های خاصی از مدلهای پویایی برای اطلاعات حسابداری را ضروری می سازد. در این مطالعه نمونه های بارزی از مفاهیم پویایی در حسابداری و علوم مالی به همراه ذکر برخی از مدلها، توابع و فرایند های تصادفی مربوط به پویایی بحث می شود. درک مفاهیم و نظریه های پویایی اطلاعات می تواند به تدوین استاندارد ها، انتخاب رویه ها، بررسی اثر انتشار اطلاعات بر رفتار گروه ها و سرمایه گذاران کمک نماید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Dynamics of Accounting and Financial Information for Valuation of Securities

نویسندگان [English]

  • Mohammad Amri Asrami 1
  • Mohammad Ali Aghaei 2
1 Ph.D. student of Accounting, Faculty of Management and Economics, Tarbiat Modarres University
2 Associate Professor of Accounting, Faculty of Management and Economics, Tarbiat Modarres University
چکیده [English]

Dynamics have been used in various fields in different ways to present "processes of changes, instabilities, contrasts and or equilibriums in forces". Recently, studies on dynamics in accounting have been significant advances. Now, the question is in current environmental and technological conditions, which patterns and models can be used for dynamics in accounting information? Which kinds of dynamics models are the accounting researches' tendency? For this purpose, information and documents have been collected by reviewing past researches into the dynamics of the various sciences. The situations, environments and subjects of the research require to apply certain types of dynamics models for accounting information. We will discuss dynamics concepts used in accounting and financial sciences with noting some models, functions and stochastic processes. Appreciating the concepts and theories of dynamics information can help to standards setting, select procedures, and examine the effects of released information on the behavior of groups and investors. 

کلیدواژه‌ها [English]

  • The Concept of dynamics
  • Dynamics models
  • Accounting Information
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