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| بررسیهای حسابداری و حسابرسی | ||
| Article 3, Volume 14, Issue 2 - Serial Number 1797, December 2007 PDF (380.25 K) | ||
| Abstract | ||
| This paper investigate the validity of linear information model by using the sample of Iranian companies between 1368- 1383. In this research using time series and Regression method, seven parameter of liner information methods introduced by Ota (2001) have been estimated. Then by using residual income valuation model, accepted linear information models have been used in valuation. The results show that some information models are suitable with existent theory in this area. | ||
| Keywords | ||
| abnormal earning; Linear information model | ||
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