THE RELATIONSHIP BETWEEN CASH AND ACCRUAL COMPONENTS OF EARNINGS WITH STOCK PRICE

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SAJADI SEYYED HOSSEIN; TAKOR REZA; ZAREZADEH MEHRIZI MOHAMMADSADEGH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:4 | Issue:12 Page(s): 173-192

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN CASH AND ACCRUAL COMPONENTS OF EARNINGS WITH STOCK PRICE

Author(s)

SAJADI SEYYED HOSSEIN | TAKOR REZA | ZAREZADEH MEHRIZI MOHAMMADSADEGH | Issue Writer Certificate

Keywords

EARNINGQ3

STOCK PRICEQ2

CASH COMPONENTSQ2

QUALITY OF DISCRETIONARY ACCRUALQ2

Abstract

The purpose of this paper is the investigation of the relationship between the cash and accrual component EARNINGs with STOCK PRICE of listed companies in Tehran Stock Exchange for the period of 2006-2009. The task of analyzing and testing the hypothesis is fulfilled by panel data models. The result of first hypothesis indicates that relationship between the cash component of EARNING and STOCK PRICE is positive and significant. Additionally, the STOCK PRICE increases in companies with larger cash component of EARNING. Also, the result of second indicates that relationship between of the discretionary and non-discretionary accruals with stock return is positive and significant. Further, the STOCK PRICE increases in companies with higher quality of accruals.

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