ROLE OF TEMPORARY ACCOUNTING DISTORTIONS IN REDUCING PERSISTENCE OF ACCRUALS

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.

REZAZADEH JAVAD; RAHIMPOUR MOHAMMAD; NASIRI MAHMOOD

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2011 | Volume:2 | Issue:4 Page(s): 49-64

Download Full-Text

Persian Verion

View:

1,264

Download:

Cites:

Information Journal Paper

Title

ROLE OF TEMPORARY ACCOUNTING DISTORTIONS IN REDUCING PERSISTENCE OF ACCRUALS

Author(s)

REZAZADEH JAVAD | RAHIMPOUR MOHAMMAD | NASIRI MAHMOOD | Issue Writer Certificate

Keywords

ACCOUNTING DISTORTIONSQ3

GROWTH OF SALESQ2

ASSETS EFFICIENCYQ3

PERSISTENCE OF ACCRUALSQ2

Abstract

Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings. Some intelligent specialists argue that ACCOUNTING DISTORTIONS cause lesser persistence of accrual component of earnings. Others attribute the latter to economic indices such as growth of firms. This study consider the role of ACCOUNTING DISTORTIONS in lower PERSISTENCE OF ACCRUALS by analyzing data from the firms listed in Tehran Stock Exchange during 1377 to 1387. Our evidence shows that accounting distortion is the important factor in lower PERSISTENCE OF ACCRUALS. Moreover, results show that GROWTH OF SALES reduces accruals persistence, and that efficient use of assets increase accruals persistence.

Cites

EFFECT OF PRIOR PERIODS INTANGIBLE RETURN ON RELATIONSHIP BETWEEN ACCRUALS AND FUTURE RETURN

References

Cite

APA: Copy

REZAZADEH, JAVAD, RAHIMPOUR, MOHAMMAD, & NASIRI, MAHMOOD. (2011). ROLE OF TEMPORARY ACCOUNTING DISTORTIONS IN REDUCING PERSISTENCE OF ACCRUALS. JOURNAL OF ACCOUNTING KNOWLEDGE, 2(4), 49-64. SID. https://sid.ir/paper/163510/en

Vancouver: Copy

REZAZADEH JAVAD, RAHIMPOUR MOHAMMAD, NASIRI MAHMOOD. ROLE OF TEMPORARY ACCOUNTING DISTORTIONS IN REDUCING PERSISTENCE OF ACCRUALS. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2011;2(4):49-64. Available from: https://sid.ir/paper/163510/en

IEEE: Copy

JAVAD REZAZADEH, MOHAMMAD RAHIMPOUR, and MAHMOOD NASIRI, “ROLE OF TEMPORARY ACCOUNTING DISTORTIONS IN REDUCING PERSISTENCE OF ACCRUALS,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 4, pp. 49–64, 2011, [Online]. Available: https://sid.ir/paper/163510/en

Related Journal Papers