Innova Ciencia, ( ISI ), Volume (4), No (6), Year (2012-6) , Pages (64-73)

Title : ( The Comparison between Balance Sheet of Listed Companies before and after the Consolidation: Case of Iran )

Authors: Mahdi Salehi , Bizhan Abedini , Elahe Torabi ,

Citation: BibTeX | EndNote

In this research, the balance sheets of listed companies in Tehran Stock Exchange have been surveyed before and after the consolidation of accounts during 2006-2010. In this research, one main hypothesis and three subhypotheses are postulated. The results of the study reveal that there is a significant difference between the balance sheet of listed companies before and after the consolidation. Further, it is found the significant difference between the assets of listed companies before and after the consolidation of accounts. The results also portray a significant difference between the debit of listed companies before and after the consolidation of accounts. At last the results show that there is a significant difference between the stockholders’ salary of listed companies before and after the consolidation of accounts.

Keywords

, Consolidation, Consolidative Financial Statements, Main and Subordinate
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@article{paperid:1028907,
author = {Salehi, Mahdi and Bizhan Abedini and Elahe Torabi},
title = {The Comparison between Balance Sheet of Listed Companies before and after the Consolidation: Case of Iran},
journal = {Innova Ciencia},
year = {2012},
volume = {4},
number = {6},
month = {June},
issn = {1333-114x},
pages = {64--73},
numpages = {9},
keywords = {Consolidation; Consolidative Financial Statements; Main and Subordinate Relation.},
}

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%0 Journal Article
%T The Comparison between Balance Sheet of Listed Companies before and after the Consolidation: Case of Iran
%A Salehi, Mahdi
%A Bizhan Abedini
%A Elahe Torabi
%J Innova Ciencia
%@ 1333-114x
%D 2012

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