Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies

Document Type : Original Article

Authors

10.22034/iaar.2015.103921

Abstract

This study examines the difference between the quality of accounting information and the quality of accounting information based on historical values ​​due to the inflation -adjusted value deals. Population in this study are listed companies in Tehran Stock Exchange The use of targeted sampling of 110 companies among them is selected as the research sample . The financial statements of companies using the current value of the- constant value is modified The quality of accounting information after it is calculated before and after adjustment . The quality of accounting information, , this research is the absolute accounting information error The anticipated future operating cash flow , which is measured using Raj Gopal . After evaluating the quality of accounting information before and after adjustments Data from the test jarqu - bera will test for normality. A nonparametric sign test for paired samples were therefore used. The research hypothesis is that the quality of accounting information based on adjusted values ​​due to inflation The quality of accounting information is based on historical values ​​greater which  During the six years from 85 to 90 years are examined . in total over a period of six years, the research hypothesis can be That exceeds the inflation -adjusted accounting information quality of accounting information quality based on historical values ​​accepted.

Keywords

Accounting and Auditing Research
Volume 7, Issue 25
April 2015
Pages 134-150

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