Author/Authors :
Soltanzadeh، Ali AKbar نويسنده Department of Neurology, Tehran University of Medical Sciences, Tehran, Iran Soltanzadeh, Ali AKbar , Mehrazeen، Alireza نويسنده Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, IRAN , , Shams Kolookhi، Amir نويسنده Department of Accounting,Torbat-e-Jam Branch, Islamic Azad University, Torbat-e-Jam, IRAN , , Taghavi Razavizadeh، Davood نويسنده Department of Accounting, Torbat-e-Jam Branch, Islamic Azad University, Torbat-e-Jam, IRAN ,
Abstract :
Information content is an accounting criterion which depends on its applications and
usefulness in users decision-makings. This study aimed to investigate the effective factors in the
usefulness of cash flows and its effects on the pricing of the investors. To test the hypotheses, Pearson
correlation coefficient and regression methods were used. Statistical population of this study included all
accepted companies in the Stock Exchange of Tehran. The sample included 158 companies, selected
based on specific conditions from 2006-2010 by purposeful method. The results showed that the
information content profit of cash element increases by rising expected usefulness of cash flow
informationand information content of accruals profit decreases by the expected usefulness of cash flow
information.
