مقاله Comparing the relation between earnings value relevance andbook value with market value in transitory and recurring losscompanies با word دارای 11 صفحه می باشد و دارای تنظیمات در microsoft word می باشد و آماده پرینت یا چاپ است

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سال انتشار: 1393
محل انتشار: کنفرانس بین المللی حسابداری و مدیریت
تعداد صفحات: 11
نویسنده(ها):
Azita Askari – M.A. of Accounting, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Sina Kheradyar – Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran. (Assistant Professor )
Hosna Ghahremani – Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.

چکیده:

Financial information and figures in loss companies can reflect information different from others. Aim of this research is to study role of earnings value relevance and book value in explaining market value of transitory and recurring loss companies’ .Transitory loss is transitory and do not reflect current economic conditions of company, while recurring loss is repetitive and is due to company`s weak performance and can results in return to profitability or activity abandonment. It is applied research and logistic regression method has been used for testing hypothesizes.Statistical sample of current research includes 60 companies in time- span between years (2008 to 2013) .Results show that earnings per share in transitory loss companies has more value relevance than recurring loss companies, but book value per share than earnings per share in transitory loss companies lacks value relevance.