THE INVESTIGATING REACTION OF INVESTORS TO THE ASPECT PERSISTENCE OF ACCRUALS

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HAGHIGHAT H.; IRANSHAHI A.A.

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Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:3 (5) Page(s): 31-47

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Title

THE INVESTIGATING REACTION OF INVESTORS TO THE ASPECT PERSISTENCE OF ACCRUALS

Author(s)

HAGHIGHAT H. | IRANSHAHI A.A. | Issue Writer Certificate

Keywords

REACTION OF INVESTORSQ3

ACCRUALSQ2

PERSISTENCEQ2

ACCRUAL ANOMALYQ3

Abstract

Studies investigating the market overreaction argue that investors overreaction to past financial performance drive stocks with high historical financial measures above their fundamental values. On the other hand price of stocks with poor past financial performance are pushed below their fundamental value. Subsequently, when investors realize that their previous expectations have not corrected, stock price of these firms revert to their fundamental values. The current study investigates overreaction of stockholders in the Tehran stock exchange (TSE). We examine the impact of reaction investors to change the ACCRUALS. Time frame of present study is nine years that is a period of 1999 to 2007. Testing method in this study is portfolio and regression test. The results indicate that investors in the Tehran stock exchange over react to the ACCRUALS and there is ACCRUAL ANOMALY in the market, but the ACCRUALS PERSISTENCE is not a factor to mislead the investors.

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APA: Copy

HAGHIGHAT, H., & IRANSHAHI, A.A.. (2010). THE INVESTIGATING REACTION OF INVESTORS TO THE ASPECT PERSISTENCE OF ACCRUALS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(3 (5)), 31-47. SID. https://sid.ir/paper/155087/en

Vancouver: Copy

HAGHIGHAT H., IRANSHAHI A.A.. THE INVESTIGATING REACTION OF INVESTORS TO THE ASPECT PERSISTENCE OF ACCRUALS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(3 (5)):31-47. Available from: https://sid.ir/paper/155087/en

IEEE: Copy

H. HAGHIGHAT, and A.A. IRANSHAHI, “THE INVESTIGATING REACTION OF INVESTORS TO THE ASPECT PERSISTENCE OF ACCRUALS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 3 (5), pp. 31–47, 2010, [Online]. Available: https://sid.ir/paper/155087/en

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