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The Effect of the Quality of Information Disclosure on Profit Information content and the Book Value of the Equity of Firms listed on Tehran Stock Exchange
| Content Provider | Semantic Scholar |
|---|---|
| Author | Eslamzadeh, Seyyed Majid Vaez, Seyed Ali Ahmadi, Ali Ramezan |
| Copyright Year | 2012 |
| Abstract | This paper studies the effect of the quality of information disclosure on profit information content and the book value of the equity of 256 firms listed on Tehran Stock Exchange (TSE) during 2002-2009. To this aim, and to determine if there is any linear correlation between the research variables, various tests such as Pearson’s and Spearman’s correlation tests as well as Fisher, Limer, Hausman, Durbin-Watson, Wald, and Vaung’s statistics methods were used. The results showed that: 1) the incremental and relative information content of the book value is little; 2) the profit information content is significantly higher than that of the book value; and 3) the quality of information disclosure in the studied firms did not have a significant impact on the information content of earnings and the book value of equity. [Seyyed Majid Eslamzadeh, Seyed Ali Vaez, Ali Ramezan Ahmadi. The Effect of the Quality of Information Disclosure on Profit Information content and the Book Value of the Equity of Firms listed on Tehran Stock Exchange Life Sci J 2012;9(4):5484-5496] (ISSN:1097-8135). http://www.lifesciencesite.com. 813 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.lifesciencesite.com/lsj/life0904/813_14273life0904_5484_5496.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
