This study examines the value relevance in the Iranian stock market and to compare the value relevance of accounting measures during the stock market's essential volatility. The statistical sample includes companies in the chemical industry listed on the Tehran Stock Exchange. In the present study, was used the model ohlson (1995) during the years 2005 to 2015. The contribution of the present research is that has been examined the value relevance of accounting information During the stock market's essential volatility.The findings show that In times of increasing essential volatility, the value relevance of E is higher than the value relevance of BV and CFO. Also, In times of decreasing essential volatility, the value relevance of E is higher than the value relevance of BV and CFO. Furthermore, in during non-essential volatility, the value relevance of E is higher than the value relevance of BV and CFO. Keywords: Value relevance, Accounting information, Essential Volatility
farhadi,Z. (2017). The value relevance of accounting information during the stock market's essential volatility in chemical industry. Operational and Performance Research in Accounting and Auditing, 1(2), 85-109.
MLA
farhadi,Z. . "The value relevance of accounting information during the stock market's essential volatility in chemical industry", Operational and Performance Research in Accounting and Auditing, 1, 2, 2017, 85-109.
HARVARD
farhadi Z. (2017). 'The value relevance of accounting information during the stock market's essential volatility in chemical industry', Operational and Performance Research in Accounting and Auditing, 1(2), pp. 85-109.
CHICAGO
Z. farhadi, "The value relevance of accounting information during the stock market's essential volatility in chemical industry," Operational and Performance Research in Accounting and Auditing, 1 2 (2017): 85-109,
VANCOUVER
farhadi Z. The value relevance of accounting information during the stock market's essential volatility in chemical industry. Oper. Perform. Res. Acc. Audit., 2017; 1(2): 85-109.
