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International Journal of Nonlinear Analysis and Applications، جلد ۱۵، شماره ۱۱، صفحات ۳۶۵-۳۷۵
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عنوان انگلیسی Book value versus the asset value after revaluation: Performance indicators of companies and the role of conservatism in them
چکیده انگلیسی مقاله The most important goal of revaluation is providing reliable fair price information close to economic realities for different decision-makers. Emphasising conservatism, this research comparatively studies the relationship between book values of assets concerning the performance indicators of companies. The statistical population of the research includes 146 companies listed on the Tehran Stock Exchange from 2009 to 2020. The research methodology is correlational and post-event causal, and the correlation and regression tests are used to test hypotheses. The results show a significant direct relationship between the book value of assets and the rates of return on assets and equity. In addition, conditional conservatism significantly negatively affects the relationship between the asset value after revaluation and the future cash flows. It also has a significant positive effect on the relationship between the book value of assets and the rate of return on assets.
کلیدواژه‌های انگلیسی مقاله book value of assets,revaluation,return on assets,return on equity,future cash flows,Conservatism
نویسندگان مقاله Bagher Mehrvarz Hasanbarogh |
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

Sina Kheradyar |
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

Mohammadreza Vatanparast |
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_8759_f8f91f28dbcb9c398a4a4df08dee3709.pdf
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