بررسي محتواي اطلاعاتي اقلام حسابداري مندرج در صورت هاي مالي و ارائه مدلي جهت پيش بيني سود

The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning

The present research which could be centralized on accounting number that has been reflected in financial statement. It will show the management decision on future profit. It will be investing and analyzing the information, the 84 of financial ratios which has been included liquidity, activity, investing, and profitability, in profit anticipating. It has been identified the 35 of the most important ratios. The research ʹ s out come has shown information content and the strength of accounting number anticipation however this strength in anticipating between financial statementʹs number is not similar. Also the researchʹs outcome shows that profitability ratios and liquidity ratios would be in high and low level of the profitability anticipating strength and activity ratios and investing would be the second and third place after profitability ratios. The anticipating models could be helping the investor and other usages to prognosis the investing efficiency from analysis and techniques.