Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange

In this paper, headline earnings reporting and it’s value relevance components have been studied, using data from companies listed in the Tehran Stock Exchange (TSE). To test the relative and incremental value relevance, regressions for price and return levels within Ohlson (1995) model were used.Th...

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Auteurs principaux: Mehdi Baharmoghadam, Seyyed Rasoul Hosseini
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2016
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Accès en ligne:https://doaj.org/article/eda92c58e1624c5195b6add8b25f20f5
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