Abstract
Disclosure of information to the market is followed by different behaviors and reactions on the part of analysts and investors. Type of stocks in the market and amount of information content also affect the strength and extent of this reaction. The present study investigates the differences between the information content of accounting in companies with growth and value stocks. The statistical population was the companies listed on Tehran Stock Exchange from 2007 to 2013, out of which the statistical samples were selected. In order to analyze the research hypotheses, analysis of variance and significance test for the equalization of coefficients of determination were used. The results showed no significant difference between the information content of accounting of growth and value stocks in Tehran Stock Exchange.
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