THE EFFECT OF ACCRUALS RELIABILITY ON RETURN ON STOCK

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BABAJANI J.; AZIMI YANCHESHMEH M.

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Paper Information

Journal: Financial Accounting Research Year:2012 | Volume:4 | Issue:2 (12) Page(s): 83-100

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Title

THE EFFECT OF ACCRUALS RELIABILITY ON RETURN ON STOCK

Author(s)

BABAJANI J. | AZIMI YANCHESHMEH M. | Issue Writer Certificate

Keywords

ACCRUAL RELIABILITYQ2

ACCRUAL COMPONENTQ2

CASH COMPONENTQ3

RETURN ON STOCKQ2

Abstract

This paper investigates the relationship between accounting information reliability and RETURN ON STOCK (ROS). So we introduce a comprehensive definition and categorization of accruals in which each accrual category is rated according to its reliability. Previous research findings show lower persistence for less reliable accruals. If investors fully understand accruals reliability concept, there shouldn't be more negative relation between less reliable accruals and future RETURN ON STOCK (ROS). This research is an applied and correlation research that implements a pooled data. Our population includes all listed companies in Tehran Stock Exchange (TSE) for the period 1380 to 1387. We analyzed a sample of 141 companies. Results of this research don't confirm a more negative relation between less reliable accruals and future stock returns.

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APA: Copy

BABAJANI, J., & AZIMI YANCHESHMEH, M.. (2012). THE EFFECT OF ACCRUALS RELIABILITY ON RETURN ON STOCK. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 4(2 (12)), 83-100. SID. https://sid.ir/paper/155109/en

Vancouver: Copy

BABAJANI J., AZIMI YANCHESHMEH M.. THE EFFECT OF ACCRUALS RELIABILITY ON RETURN ON STOCK. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2012;4(2 (12)):83-100. Available from: https://sid.ir/paper/155109/en

IEEE: Copy

J. BABAJANI, and M. AZIMI YANCHESHMEH, “THE EFFECT OF ACCRUALS RELIABILITY ON RETURN ON STOCK,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 4, no. 2 (12), pp. 83–100, 2012, [Online]. Available: https://sid.ir/paper/155109/en

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