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首页> 外文期刊>African Journal of Business Management >The impact of reforms on the value relevance of accounting information: Evidence from Iran
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The impact of reforms on the value relevance of accounting information: Evidence from Iran

机译：改革对会计信息价值相关性的影响：来自伊朗的证据

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This paper examines the value relevance of accounting information in Iran for the period 1996 - 2008, before and after the codification of national accounting standard in 2001, which could describe the effect of codification of the first national accounting standards by The Iranian Association of Certified Public Accountants. The results obtained from a combination of regression and portfolio approaches, show accounting information in Iran is value relevant and value relevance of Earnings Per Share (EPS) is higher than book value of equity per share (BVP). Moreover, a comparison of the results for the periods before and after reform, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that codification of the first national accounting standards did not improve relevancy of accounting numbers in the Tehran stock exchange.
机译：本文研究了2001年国家会计准则编纂前后的1996年至2008年伊朗会计信息的价值相关性，这可以描述伊朗公认会计师公会对第一个国家会计准则进行编纂的效果。会计师。从回归和投资组合方法的组合中获得的结果表明，伊朗的会计信息具有价值相关性，每股收益（EPS）的价值相关性高于每股股权的账面价值（BVP）。此外，根据回归法和投资组合法对改革前后各时期的结果进行比较，结果表明，会计准则改革后会计信息的价值相关性下降。可以解释为，第一个国家会计准则的编纂并不能改善德黑兰证券交易所会计数字的相关性。

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