Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Evolution in relation to the value of accounting information

Document Type : Original Article

Authors
Samaneh Ghodousi saheli 1
Mojtaba Soleymani Mareshk 2
1 Master of Accounting, Islamic Azad University, Mashhad branch, Mashhad
2 Assistant Professor, Islamic Azad University, Mashhad branch, Mashhad
10.22034/aafie.2025.511236.1065
Abstract
The present research aimed to investigate the changes in the value relation of accounting information. In order to achieve the goal of the research, a general question was formulated that how the value relationship of accounting information has changed over time and it was tested through data-mining technique based on decision tree. The reason for using the data-mining technique was the power of this technique in forecasting. The data collected from 56 companies admitted to the Tehran Stock Exchange during the years 2002 to 2021 were tested through Cart algorithm in Clementine version 25 software. The findings of the research indicated that among the variables including profit per share; book value of equity per share; research and development cost; Intangible assets; advertising costs; cash, cash equivalents and short-term investments; One-year sales revenue growth; operating cash flow; sales revenue; other comprehensive income; Dividends awarded to ordinary shareholders; Capital expenditure; cost of goods sold; Sales, general and administrative expenses; Income tax expense; One-year operating income growth, total assets and type of industry respectively four variables of industry return, book value of equity per share, comprehensive profit and loss and type of industry are the most important and also sales, general and administrative expenses per per share, changes in pre-tax profit per share and total assets per share did not have the ability to change the information value of the three-month stock price performance.
Keywords
Value Communication
Accounting Information
Decision Tree
Data Mining Technique
Cart Algorithm
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Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment
Volume 3, Issue 7 - Serial Number 7
Spring 2026
Pages 107-144

  • Receive Date 08 March 2025
  • Revise Date 02 July 2025
  • Accept Date 16 September 2025
  • Publish Date 22 May 2026