The difference in the persistent of the industry’ s earnings and firm-specific earnings

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KORDESTANI GHOLAMREZA; RAHIMPOUR MOHAMMAD; GHORBANI RAMIN

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2017 | Volume:8 | Issue:3 (30) Page(s): 35-51

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Title

The difference in the persistent of the industry’ s earnings and firm-specific earnings

Author(s)

KORDESTANI GHOLAMREZA | RAHIMPOUR MOHAMMAD | GHORBANI RAMIN | Issue Writer Certificate

Keywords

Operating Cash FlowsQ2

AccrualsQ2

Business shocksQ1

Bad NewsQ2

Abstract

Management in line with achieving persistent earnings tries to remove periodical fluctuations of earnings and attempts to present an appropriate picture of the performance of the firm. While according to the economic theories, the effective factor in assessing the performance of the firms are major and rather persistence factors in industry. The present study investigates the difference in the persistency of earnings in industry, firms and their elements. The data under investigation include 238 firms between 1387 and 1394. The results indicate more persistent earnings in industry and its elements than the earnings in the firm. Also Business shocks are effective factors in reducing the persistence of earnings and Accruals industry is more stable than company-specific Accruals. However, Bad News cannot significantly affect the persistence of earnings.

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APA: Copy

KORDESTANI, GHOLAMREZA, RAHIMPOUR, MOHAMMAD, & GHORBANI, RAMIN. (2017). The difference in the persistent of the industry’ s earnings and firm-specific earnings. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(3 (30) ), 35-51. SID. https://sid.ir/paper/163347/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, RAHIMPOUR MOHAMMAD, GHORBANI RAMIN. The difference in the persistent of the industry’ s earnings and firm-specific earnings. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2017;8(3 (30) ):35-51. Available from: https://sid.ir/paper/163347/en

IEEE: Copy

GHOLAMREZA KORDESTANI, MOHAMMAD RAHIMPOUR, and RAMIN GHORBANI, “The difference in the persistent of the industry’ s earnings and firm-specific earnings,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 3 (30) , pp. 35–51, 2017, [Online]. Available: https://sid.ir/paper/163347/en

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