Information Value of Earnings Components during the Global Financial Crisis

The financial crisis is not a new phenomenon in the world.the structure of an economy or group of economics may encounter with financial crisis. Considering that financial crisis subject is one of the most important subjects in the economics world, thus purpose of this research is to study the value information of earnings componets in Global financial crisis period in Companies listed on the Tehran Stock Exchang.This research time zone is from the year 2013 to 2017 and totally 126 companies will be studied.The upcominy research aim is practical and it is method is descriptive-solidarity in this research; linear regression model is used in order to test the hypothesis statistical a method which is used in this research is panel data method.The hypothesis test results shows that value of information is related to discretionary accruals and operation cash flow was different and less I financial crisis period in companison with previous period.Although according to the results, a significant difference between non-discretionary accruals value information in Global financial period and previous was not observed.