ANALYZING PERSISTENCE OF THE CASH COMPONENT COMPARE TO ACCRUAL COMPONENT OF EARNINGS AND THE ROLE OF FIRM CHARACTERISTICS ON ACCRUAL ANOMALY IN METAL INDUSTRIES

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.; HEIDARY S.; TORKY L.

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

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2014 | Volume:6 | Issue:4 (22) Page(s): 1-22

Download Full-Text

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

Persian Verion

View:

994

Download:

Cites:

Information Journal Paper

Title

ANALYZING PERSISTENCE OF THE CASH COMPONENT COMPARE TO ACCRUAL COMPONENT OF EARNINGS AND THE ROLE OF FIRM CHARACTERISTICS ON ACCRUAL ANOMALY IN METAL INDUSTRIES

Author(s)

DASTGIR M. | HEIDARY S. | TORKY L. | Issue Writer Certificate

Keywords

ACCRUALS ITEMSQ2

ACCRUALS ITEMS ANOMALYQ2

EARNINGS STABILITYQ2

AND MISH-KIN TESTQ1

Abstract

The aim of this article is to investigate stability magnitude of earnings’ cash component rather than its accrual component, and the effect of firm’s characteristics on ACCRUALS ITEMS anomaly in metal and metal mineral industries listed Tehran Stock Exchange. Financial data of 49 listed companies in Tehran Stock Exchange during 2001-2011 are collected. For data analysis multivariate regression method in Mish-Kin test is used. Findings indicate that stability of earnings cash component is more than its accrual component, and cash component has more power in forecasting market value. Other obtained result is the existence of ACCRUALS ITEMS anomalies in metal and metal mineral industries. However, these anomalies are omitted with entrance of control variables (Firm Characteristics).

Cites

No record.

References

Cite

APA: Copy

DASTGIR, M., HEIDARY, S., & TORKY, L.. (2014). ANALYZING PERSISTENCE OF THE CASH COMPONENT COMPARE TO ACCRUAL COMPONENT OF EARNINGS AND THE ROLE OF FIRM CHARACTERISTICS ON ACCRUAL ANOMALY IN METAL INDUSTRIES. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 6(4 (22)), 1-22. SID. https://sid.ir/paper/155090/en

Vancouver: Copy

DASTGIR M., HEIDARY S., TORKY L.. ANALYZING PERSISTENCE OF THE CASH COMPONENT COMPARE TO ACCRUAL COMPONENT OF EARNINGS AND THE ROLE OF FIRM CHARACTERISTICS ON ACCRUAL ANOMALY IN METAL INDUSTRIES. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2014;6(4 (22)):1-22. Available from: https://sid.ir/paper/155090/en

IEEE: Copy

M. DASTGIR, S. HEIDARY, and L. TORKY, “ANALYZING PERSISTENCE OF THE CASH COMPONENT COMPARE TO ACCRUAL COMPONENT OF EARNINGS AND THE ROLE OF FIRM CHARACTERISTICS ON ACCRUAL ANOMALY IN METAL INDUSTRIES,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 6, no. 4 (22), pp. 1–22, 2014, [Online]. Available: https://sid.ir/paper/155090/en

Related Journal Papers