Comparing Relative and Additive Contents of Return with Cash Recovery Rate
Journal Title: Advances in Mathematical Finance and Applications - Year 2017, Vol 2, Issue 1
Abstract
One of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. Accounting information system is of high importance for the users to make specific decisions. The information should be analyzed to present the valuable information to the investors so that in this paper, the relative content and return additive with cash recovery have been addressed in the corporates of Tehran Stock Exchange. This research population includes the accepted corporates by Tehran Stock Exchange during a five year period (2010-2014). Finally, considering the research limitations and using the systematic deletion method, the information related to 109 corporates has been gathered and with respect to the defined goals, this research is regarded as an applied one. In terms of the research design, it is an event one because of background data and its deduction method is an induction and correlation one. Current study involves a primary hypothesis and six secondary hypotheses; here, a linear regression method has been used to examine the hypotheses. In order to analyze the data and test the research hypotheses, the software Eviews has been utilized.
Authors and Affiliations
Mohammadreza Mehrabanpour, Mehri Davoudabadi
Keywords
Related Articles
- EP ID EP476223
- DOI 10.22034/AMFA.2017.529059
- Views 48
- Downloads 0
Replacing IFRS instead of Iranian accounting standard
Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards...
The Relationship Between the Facility Interest Rate and Three Main Variable of the Money Market In Iran (1986-2017)
The bank interest rate is one of the most important macroeconomic variable in each country economic. The purpose of this paper is find the relationship between the facility interest rate and three main variable of the mo...
Analysis of Financial Leverage, Operating Leverage and Capital Venture Effect on Tobin's Q Ratio of Investment and Holding Companies Listed in Tehran Stock Exchange
The main purpose of this research is the study on effect of Financial and Operating Leverage and Venture Capital on Tobin's Q ratio amongst companies listed in Tehran Stock Exchange. In this research, the Holdings and In...
Investigating the Effect of Profitability and Operating Cash Flow on Trademarks Value
In the recent years, intangible assets and corporate brand have found a significant importance for corporates. These assets are accounted as essential for value making and even stabilizing the continuation of corporate t...
Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management
However, the free cash flows scale is important for the financial health of the company, but it has also its own limitations. Moreover, it’s not immune from accounting tricks. Free cash flows can be considered as a measu...