Comparing Relative and Additive Contents of Return with Cash Recovery Rate

Document Type : Research Paper


1 Department of Management, University of Tehran, Tehran, Iran

2 Department of Accounting, Islamic Azad University, Arak Branch, Arak, Iran


One of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. Accounting information system is of high importance for the users to make specific decisions. The information should be analyzed to present the valuable information to the investors so that in this paper, the relative content and return additive with cash recovery have been addressed in the corporates of Tehran Stock Exchange. This research population includes the accepted corporates by Tehran Stock Exchange during a five year period
(2010-2014). Finally, considering the research limitations and using the
systematic deletion method, the information related to 109 corporates has been gathered and with respect to the defined goals, this research is regarded as an applied one. In terms of the research design, it is an event one because of
background data and its deduction method is an induction and correlation one. Current study involves a primary hypothesis and six secondary hypotheses; here, a linear regression method has been used to examine the hypotheses. In order to analyze the data and test the research hypotheses, the software Eviews has been utilized.


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Volume 2, Issue 1
March 2017
Pages 21-39
  • Receive Date: 18 October 2016
  • Revise Date: 18 January 2017
  • Accept Date: 25 February 2017
  • First Publish Date: 01 March 2017