Two Approaches

This book is divided into four chapters. Chapter 1 provides an introduction to the study include a brief overview on the background of the study, problem statement, objectives of the study and importance of the study on value relevance of accounting information. Chapter 2 explains about the research environment include a brief overview on financial environment (situation of capital market and accounting environment) for selected countries. Chapter 3, first of all carries out a review on interpretations of value relevance, theoretical foundation of value relevance studies and classifications and approaches in value relevance studies. After that presents prior studies on value relevance, studies of the value relevance in Middle East. Researches on cash flow statements presents in end of chapter. Chapter 4 provides a conceptual background, research variables, relation between variables and describes the methodologies to operationalize of value relevance that will use in this research include two approaches, portfolio-returns approach and regression-variations approach.

Autorentext

Dr. Jamal Barzegari Khanagha was born on August 28, 1968, in Meybod, Yazd Provine, Iran. Dr. Jamal now is a Lecturer in Faculty of Economic, Management and Accounting at Yazd University where he has been working since 1997.