چکیده انگلیسی:
Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, no adjustments are done in historical cost regime. We expect to see an improvement in this relationship during severe fluctuations in the country’s economy. 35 companies were selected from firms listed in Tehran Stock Exchange and we a period of eleven years, 2005-2015 was studied. The statistical test for data analysis is regression testing. The results show that net financial expenses are value relevant and there is an increasing trend in value relevance of these expenses during imposing the sanctions. This trend is particularly strong from 2009 onwards
خبرنامه
برای ثبت نام در خبرنامه و دریافت خبرنامه ایمیل خود را وارد نمایید.
