An Investigation of the Predict Ability and Information Content of Incom Statement Components.

The main purpose of this study is to evaluate the ability of components of income statement in predicting of net earnings and stock returns. To achieve this objective change in annual net earnings separated to changes in reported sales, gross profit and other expenses and the predict ability and exp...

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Autores principales:	Omid Pourheidari, Somayeh Yazdie
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	predict ability information content net earnings stock returns components of income statement Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/ed0269c0678c4c02bfd240c9810519e3
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spelling	oai:doaj.org-article:ed0269c0678c4c02bfd240c9810519e32021-11-04T19:41:46ZAn Investigation of the Predict Ability and Information Content of Incom Statement Components.2008-89142476-292X10.22103/jak.2011.15https://doaj.org/article/ed0269c0678c4c02bfd240c9810519e32011-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_15_b6da64b4f7e14a61f5d214909a049dfd.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe main purpose of this study is to evaluate the ability of components of income statement in predicting of net earnings and stock returns. To achieve this objective change in annual net earnings separated to changes in reported sales, gross profit and other expenses and the predict ability and explanatory power of overall net income model were compared with net income separate models. This study selected 51 companies listed in Tehran Stock Exchange in the period 1387-1383 was conducted. The results show that in prediction of future earnings and stock returns explain the change in sales, gross profit and other costs, have higher predict ability and information content than the net earnings. Changes in sales and gross profit have higher ability to predict and information content than operating profits. Also, changes in operating income have higher information content and the ability to predict than net income. According to the results is concluded that the separation of earnings components increased predict ability and information content of earnings.Omid PourheidariSomayeh YazdieShahid Bahonar University of Kermanarticlepredict abilityinformation contentnet earningsstock returnscomponents of income statementAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 7, Pp 121-142 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	predict ability information content net earnings stock returns components of income statement Accounting. Bookkeeping HF5601-5689
spellingShingle	predict ability information content net earnings stock returns components of income statement Accounting. Bookkeeping HF5601-5689 Omid Pourheidari Somayeh Yazdie An Investigation of the Predict Ability and Information Content of Incom Statement Components.
description	The main purpose of this study is to evaluate the ability of components of income statement in predicting of net earnings and stock returns. To achieve this objective change in annual net earnings separated to changes in reported sales, gross profit and other expenses and the predict ability and explanatory power of overall net income model were compared with net income separate models. This study selected 51 companies listed in Tehran Stock Exchange in the period 1387-1383 was conducted. The results show that in prediction of future earnings and stock returns explain the change in sales, gross profit and other costs, have higher predict ability and information content than the net earnings. Changes in sales and gross profit have higher ability to predict and information content than operating profits. Also, changes in operating income have higher information content and the ability to predict than net income. According to the results is concluded that the separation of earnings components increased predict ability and information content of earnings.
format	article
author	Omid Pourheidari Somayeh Yazdie
author_facet	Omid Pourheidari Somayeh Yazdie
author_sort	Omid Pourheidari
title	An Investigation of the Predict Ability and Information Content of Incom Statement Components.
title_short	An Investigation of the Predict Ability and Information Content of Incom Statement Components.
title_full	An Investigation of the Predict Ability and Information Content of Incom Statement Components.
title_fullStr	An Investigation of the Predict Ability and Information Content of Incom Statement Components.
title_full_unstemmed	An Investigation of the Predict Ability and Information Content of Incom Statement Components.
title_sort	investigation of the predict ability and information content of incom statement components.
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/ed0269c0678c4c02bfd240c9810519e3
work_keys_str_mv	AT omidpourheidari aninvestigationofthepredictabilityandinformationcontentofincomstatementcomponents AT somayehyazdie aninvestigationofthepredictabilityandinformationcontentofincomstatementcomponents AT omidpourheidari investigationofthepredictabilityandinformationcontentofincomstatementcomponents AT somayehyazdie investigationofthepredictabilityandinformationcontentofincomstatementcomponents
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An Investigation of the Predict Ability and Information Content of Incom Statement Components.

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