عنوان مقاله
خطا در حسابداری و ارزش مربوط بودن اطلاعات حسابداری
فهرست مطالب
چکیده
مقدمه
بررسی منابع و فرضیه
روش
نتایج
نتیجه گیری
بخشی از مقاله
اهمیت ارزش درآمد های حسابداری و ارزش سرمایه
مطالعات مختلف ثابت کرده اند که درآمدهای حسابداری مربوط به ارزش سهام هستند. برخی از مطالعات نیز نشان می دهند که سرمایه و وام مرتبط با ارزش سهام می باشند. بررسی اهمیت ارزش مجموعه دارمدها و ارزش سرمایه که توسط برخی محققان انجام می شود با نتایج مطالعه السون 1995، و فلتام و السون 1995 دو چندان خواهد شد. این مطالعه متکی به رگرسیون خطی ذیل می باشد که Pjt ارزش بازار سهام شرکت j در زمان t،Bjt ارزش سرمایه شرکت در زمان t و Ejt درآمد شرکت j در زمان t است.
کلمات کلیدی:
BIAS IN ACCOUNTING AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION Zahroh Naimah* Faculty of Economics and Business Universitas Airlangga Surabaya, Indonesia Abstract The objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study investigated whether bias in accounting influence earnings response coefficient and book value of equity coefficients. The study shows that accounting earnings and book value of equity are positively associated with stock price. Accounting earnings and book value of equity are useful to explain stock price changes. The results also shows that earnings response coefficient is smaller in the firms that have both conservative accounting or liberal accounting. Keywords: earnings response coefficients, book value response coefficients, and bias in accounting. 1. Introduction Financial statements that are published by an entity must actually disclose the condition of the entity, so that give benefit to public. Information that is useful for decision making should have value relevance. One of the indicator that an accounting information is relevant is there is a reaction of investor at the time of announcement of information that can be observed from the existence of move The focus of this research is the examination of the coefficients related to accounting earnings and equity book value information. This coefficients measure share price or equity market value response to an information which implied in accounting earnings and equity book value.
