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بررسی های حسابداری و حسابرسی، جلد ۴، شماره ۱، صفحات ۰-۰
عنوان فارسی آنتروپی وضعیت مالی یا اندازه تغییرات مورد انتظار در ترکیب ترازنامه
چکیده فارسی مقاله This research is an attempt to present a new method in financial statements analysis. The new method computes the value of information and the degree of variety in composition of financial statements. The advantages of new method to customary methods of analysis (financial ratios) is that the new method expresses the relationship between financial statemen items more accurate than financial ratios. The research examines the relationship between the income variation and changes in balance - sheet composition of accepted companies in Tehran Security Exchange Organization. The results confirmed a weak positive association between balance sheet composition changes and unexpected income. The probabe reasons for above conclution can be summarized as fllows: Governmental ownership of most companies, Government Pricing Policies on Products, High Profit Changes, Inflation, Main Changes of exchange rate and the lack of standard for classification of balance sheet items.
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی Income Variation & Balance Sheet Compositions
چکیده انگلیسی مقاله This research is an attempt to present a new method in financial statements analysis. The new method computes the value of information and the degree of variety in composition of financial statements. The advantages of new method to customary methods of analysis (financial ratios) is that the new method expresses the relationship between financial statemen items more accurate than financial ratios. The research examines the relationship between the income variation and changes in balance - sheet composition of accepted companies in Tehran Security Exchange Organization. The results confirmed a weak positive association between balance sheet composition changes and unexpected income. The probabe reasons for above conclution can be summarized as fllows: Governmental ownership of most companies, Government Pricing Policies on Products, High Profit Changes, Inflation, Main Changes of exchange rate and the lack of standard for classification of balance sheet items.
کلیدواژه‌های انگلیسی مقاله
نویسندگان مقاله دکتر محمد علی آقایی | mohammad ali


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نشانی اینترنتی http://acctgrev.ut.ac.ir/article_25888_ee4a157f35e1bae6cf43b8e7998527c7.pdf
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