THE ASSOCIATION BETWEEN STOCK RETURN, EARNINGS QUALITY AND MAGNITUDE OF ACCRUALS WITH ACCRUALS QUALITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

DASTGIR M.; RASTEGAR M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:1 (7) Page(s): 1-20

Download Full-Text

Persian Verion

View:

3,599

Download:

Cites:

Information Journal Paper

Title

THE ASSOCIATION BETWEEN STOCK RETURN, EARNINGS QUALITY AND MAGNITUDE OF ACCRUALS WITH ACCRUALS QUALITY

Author(s)

DASTGIR M. | RASTEGAR M. | Issue Writer Certificate

Keywords

ACCRUALS QUALITYQ2

ESTIMATION ERRORS OF ACCRUALSQ2

STOCK RETURNQ2

EARNING QUALITYQ3

MAGNITUDE OF ACCRUALSQ3

Abstract

In this paper association between STOCK RETURN and EARNING QUALITY with Quality of Accruals are studied. Our sample is obtained from the Tehran Stock Exchange listed companies. The sample is restricted to ﬁrms with complete data for assets, earnings, cash ﬂow from operations, changes in accounts receivable, and changes in inventory. Hence these restrictions reduce our sample to 95 firms over the period of 1379 - 1386. Our approach to measure accrual quality is the residuals from regressions of changes in working capital on past, present, and future operating cash ﬂows. The standard deviation of these residuals is our measure of ACCRUALS QUALITY, where a higher standard deviation signiﬁes lower quality. We document that measure of accrual quality is positively related to earnings persistence (earnings quality) and we show that accrual quality is negatively related to STOCK RETURN. Also we document that MAGNITUDE OF ACCRUALS is negatively related to earnings persistence (earnings quality) and accrual quality.

Cites

References

Cite

APA: Copy

DASTGIR, M., & RASTEGAR, M.. (2011). THE ASSOCIATION BETWEEN STOCK RETURN, EARNINGS QUALITY AND MAGNITUDE OF ACCRUALS WITH ACCRUALS QUALITY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(1 (7)), 1-20. SID. https://sid.ir/paper/155046/en

Vancouver: Copy

DASTGIR M., RASTEGAR M.. THE ASSOCIATION BETWEEN STOCK RETURN, EARNINGS QUALITY AND MAGNITUDE OF ACCRUALS WITH ACCRUALS QUALITY. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(1 (7)):1-20. Available from: https://sid.ir/paper/155046/en

IEEE: Copy

M. DASTGIR, and M. RASTEGAR, “THE ASSOCIATION BETWEEN STOCK RETURN, EARNINGS QUALITY AND MAGNITUDE OF ACCRUALS WITH ACCRUALS QUALITY,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 1 (7), pp. 1–20, 2011, [Online]. Available: https://sid.ir/paper/155046/en

Related Journal Papers